Exhibit 23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The Board of Directors American Claims Evaluation, Inc. and Subsidiary: We consent to the incorporation by reference in this registration statement on Form S-8 of American Claims Evaluation, Inc. and Subsidiary of our report dated May 31, 2006 on the consolidated balance sheets of American Claims Evaluation, Inc. and Subsidiary as of March 31, 2006 and 2005, and the related consolidated statements of operations, stockholders' equity and cash flows for the years then ended, which report appears in the March 31, 2006 annual report on Form 10-KSB of American Claims Evaluation, Inc. and Subsidiary. /s/ J.H. Cohn LLP Jericho, New York August 1, 2006
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S-8 Filing
AMERICAN LEARNING Inactive S-8Registration of securities for employees
Filed: 4 Aug 06, 12:00am