<Page> EXHIBIT 14 Consent of Independent Registered Public Accounting Firm The Board of Trustees and Shareholders ING Equity Trust: We consent to the use of our reports dated July 26, 2006, incorporated herein by reference, on the financial statements of ING Fundamental Research Fund and ING Disciplined LargeCap Fund, each a series of ING Equity Trust, and to the references to our firm under the caption "Financial Highlights" in the proxy statement/prospectus. /s/ KPMG LLP Boston, Massachusetts October 6, 2006