Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference of:
• | our reports dated March 14, 2007 on the consolidated financial statements and financial statement schedule of General Motors Corporation (which report expresses an unqualified opinion and includes explanatory paragraphs relating to (1) the restatement of the 2005 and 2004 consolidated financial statements, (2) the recognition of the funded status of the Corporation’s defined benefit pension and other postretirement plans and accounting for the estimated fair value of conditional retirement obligations, and (3) the sale of a controlling interest in GMAC LLC), and on management’s report on the effectiveness of internal control over financial reporting (which report expresses an adverse opinion on the effectiveness of the Corporation’s internal control over financial reporting), and; | ||
• | our report dated March 12, 2007 on the consolidated financial statements of GMAC LLC (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the restatement discussed in Notes 1 and 24); |
appearing in this Annual Report on Form 10-K of General Motors Corporation for the year ended December 31, 2006 in the following Registration Statements:
Registration | ||||
Form | Statement No. | Description | ||
S-3 and Post-Effective Amendment No. 1 | 333-88508 | General Motors Corporation and GM Nova Scotia Finance Company Debt Securities, Preferred Stock, Preference Stock and Common Stock | ||
S-3 and Amendment No. 1 | 333-103530 | General Motors Corporation and GM Nova Scotia Finance Company Debt Securities, Preferred Stock, Preference Stock and Common Stock | ||
S-3 | 333-105949 | General Motors Corporation and GM Nova Scotia Finance Company Debt Securities, Preferred Stock, Preference Stock and Common Stock | ||
S-3 and Post-Effective Amendment No. 1 | 333-108532 | General Motors Corporation and GM Nova Scotia Finance Company Debt Securities, Preferred Stock, Preference Stock and Common Stock | ||
S-8 | 333-109615 | The General Motors Personal Savings Plan for Hourly-Rate Employees in the United States | ||
S-8 | 333-90097 | General Motors Stock Incentive Plan | ||
S-8 | 333-109616 | General Motors Savings-Stock Purchase Program for Salaried Employees in the United States | ||
S-8 | 333-120617 | The GMAC Mortgage Group Savings Incentive Plan | ||
S-8 | 333-44957 | General Motors 1998 Stock Option Plan | ||
S-8 | 333-66653 | ASEC Manufacturing Savings Plan | ||
S-8 | 333-31846 | General Motors Deferred Compensation Plan for Executive Employees | ||
S-8 | 333-55118 | The GMAC Insurance Personal Lines Retirement Savings Plan | ||
S-8 | 333-55122 | The Holden Employee Share Ownership Plan | ||
S-8 | 333-120616 | GMAC Mortgage Group Deferred Compensation Plan for Executive Employees |
/s/ Deloitte & Touche LLP
DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP
Detroit, Michigan
March 14, 2007
March 14, 2007