Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
We hereby consent to the use in this Prospectus constituting a part of this Amendment No. 1 to the Registration Statement on Form F-1 (Registration No. 333-281504) of SMX (Security Matters) Public Limited Company (the “Company”) of our report dated April 19, 2024, except for Note 24.12, as to which date is August 12, 2024, relating to the consolidated financial statements of the Company which is contained in that Prospectus.
We also consent to the reference to us under the caption “Experts” in the Prospectus.
| /s/ Ziv Haft |
| Certified Public Accountants (Isr.) BDO Member Firm |
Tel Aviv, Israel
August 22, 2024