Nuveen California Municipal Value Fund (NCA) N-14 8C Registration statement for closed-end investment company

Exhibit 14

Consent of Independent Registered Public Accounting Firm

The Board of Directors/Trustees

Nuveen California Municipal Value Fund, Inc.

Nuveen California Municipal Value Fund 2:

We consent to the use of our reports incorporated herein by reference dated April 27, 2020, with respect to the financial statements of Nuveen California Municipal Value Fund, Inc. and Nuveen California Municipal Value Fund 2, and to the references to our firm under the headings “Experts” and “Financial Highlights” in the Joint Proxy Statement/Prospectus and “Experts” in the Statement of Additional Information filed on Form N-14.

/s/ KPMG LLP

Chicago, Illinois

August 21, 2020