Exhibit 14.1 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS To the Board of Directors and Shareholders of Elk Associates Funding Corporation and Subsidiary We consent to the reference to our firm under the caption "Experts" in the Registration Statement (Form N-14) and the inclusion of our report dated August 12, 1998, with respect to the consolidated financial statements for the years ended June 30, 1998 and 1997. Marcum & Kliegman LLP New York, New York September 22, 1998