Deutsche DWS Value Series N-14/A Registration statement for investment companies business combination (amended)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this combined Prospectus/Proxy Statement on Form N-14 (“Registration Statement”) of our report dated September 24, 2004, relating to the financial statements and financial highlights which appear in the July 31, 2004 Annual Report to Shareholders of the Scudder Large Company Value Fund (a series of Value Equity Trust) which is also incorporated by reference into this Registration Statement. We also consent to the references to us under the headings “Independent Registered Public Accounting Firms (“Auditors”)” and in Exhibit A “Form of Agreement and Plan of Reorganization” under the heading “Representations and Warranties” in such Registration Statement. We also consent to the references to us under the headings “Independent Accountants and Reports to Shareholders”, “Financial Highlights” and “Financial Statements” included in Form N-1A incorporated by reference into such Registration Statement.

PricewaterhouseCoopers LLP

Boston, Massachusetts

October 15, 2004