CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Pre-Effective Amendment No. 1 to Registration Statement No. 333-148748 on Form N-14/A of our report dated February 13, 2008, relating to the financial statements and financial highlights of Government Securities Portfolio, a series of Panorama Series Fund, Inc., appearing in the Prospectus, which is part of this Registration Statement. We also consent to the use in this Pre-Effective Amendment No. 1 to Registration Statement No. 333-148748 on Form N-14/A of our report dated February 13, 2008, relating to the financial statements and financial highlights of Oppenheimer Core Bond Fund/VA, a series of Oppenheimer Variable Account Funds, appearing in the Prospectus, which is part of this Registration Statement. /s/ DELOITTE & TOUCHE LLP DELOITTE & TOUCHE LLP Denver, Colorado March 6, 2008
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N-14/A Filing
Oppenheimer Variable Account Funds N-14/ARegistration statement for investment companies business combination (amended)
Filed: 7 Mar 08, 12:00am