Exhibit (14)
CONSENT OF ERNST & YOUNG LLP, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm under the captions "Financial
Highlights", "Independent Registered Public Accounting Firm" and "Experts" in
the Combined Proxy Statement of Regions Morgan Keegan Select Funds (consisting
of Regions Morgan Keegan Select Mid Cap Growth Fund, Regions Morgan Keegan
Select Growth Fund, Regions Morgan Keegan Select Core Equity Fund, Regions
Morgan Keegan Select Mid Cap Value Fund, Regions Morgan Keegan Select Value
Fund, Regions Morgan Keegan Select Balanced Fund, Regions Morgan Keegan Select
Fixed Income Fund, Regions Morgan Keegan Select Limited Maturity Fixed income
Fund, Regions Morgan Keegan Select Intermediate Tax Exempt Bond Fund, Regions
Morgan Keegan Select Treasury Money Market Fund and Regions Morgan Keegan Money
Market Fund) and Prospectus of Pioneer Mid Cap Growth Fund II (a series of
Pioneer Series Trust I), Pioneer Growth Fund (a series of Pioneer Series Trust
I), Pioneer Fund, Pioneer Mid Cap Value Fund, Pioneer Cullen Value Fund (a
series of Pioneer Series Trust III), Pioneer Classic Balance Fund (a series of
Pioneer Series Trust IV), Pioneer Bond Fund, Pioneer Short Term Income Fund,
Pioneer Intermediate Tax Free Income Fund (a series of Pioneer Series Trust I),
Pioneer Treasury Reserves Fund (a series of Pioneer Series Trust IV), Pioneer
Cash Reserve Fund (a series of Pioneer Money Market Trust) ("Combined Proxy
Statement and Prospectus"), and the incorporation by reference of our reports,
dated February 18, 2009, December 19, 2008, August 18, 2008, September 19, 2008,
and October 24, 2008 on the financial statements and financial highlights of
Pioneer Fund and Pioneer Cash Reserves Fund as of December 31, 2008, Pioneer Mid
Cap Value Fund as of October 31, 2008, Pioneer Cullen Value and Pioneer Bond
Fund as of June 30, 2008, Pioneer Treasury Reserves Fund and Pioneer Classic
Balanced Fund as of July 31, 2008 and Pioneer Short Term Income Fund as of
August 31, 2008, respectively, in the Combined Proxy Statement and Prospectus
included in this Registration Statement on Form N-14 of the Pioneer Funds. We
further consent to the reference to us under the heading "Representations and
Warranties" (paragraphs 4.1(e) and 4.2(h)) in the Agreement and Plan of
Reorganization included as Exhibit A to the Combined Proxy Statement and
Prospectus.
We also consent to the reference to our firm under the captions "Independent
Registered Public Accounting Firm" and "Financial Statements" in the Pioneer
Fund Statement of Additional Information on Form N-1A, which was filed with the
Securities and Exchange Commission on April 25, 2008 in Post-Effective Amendment
No. 82 (File No. 2-25980), Pioneer Mid Cap Value Fund Statement of Additional
Information on Form N-1A, which was filed with the Securities and Exchange
Commission on February 28, 2008 in Post-Effective Amendment No. 28 (File No.
33-34801), Pioneer Cullen Value Fund Statement of Additional Information on Form
N-1A, which was filed with the Securities and Exchange Commission on October 27,
2008 in Post-Effective Amendment No. 4 (File No. 333-120144), Pioneer Classic
Balance Fund Statement of Additional Information on Form N-1A, which was filed
with the Securities and Exchange Commission on November 26, 2008 in
Post-Effective Amendment No. 3 (File No. 333-126384), Pioneer Bond Fund
Statement of Additional Information on Form N-1A, which was filed with the
Securities and Exchange Commission on October 27, 2008 in Post-Effective
Amendment No. 45 (File No. 002-462436), Pioneer Short Term Income Fund Statement
of Additional Information on Form N-1A, which was filed with the Securities and
Exchange Commission on December 23, 2008 in Post-Effective Amendment No. 5 (File
No. 333-114423), Pioneer Treasury Reserves Fund Statement of Additional
Information on Form N-1A, which was filed with the Securities and Exchange
Commission on November 26, 2008 in Post-Effective Amendment No. 4 (File No.
333-126384), Pioneer Cash Reserves Fund Statement of Additional Information on
Form N-1A, which was filed with the Securities and Exchange Commission on April
25, 2008 in Post-Effective Amendment No. 33 (File No. 33-13179), which are
incorporated by reference into the Statement of Additional Information included
in the Registration Statement on Form N-14 of the Pioneer Funds. We further
consent to the incorporation by reference of our reports, dated February 18,
2009, December 19, 2008, August 18, 2008, September 19, 2008, August 18, 2008,
October 24, 2008, September 19, 2008 and February 18, 2009 on each of the
financial statement and financial highlights of Pioneer Fund, Pioneer Mid Cap
Value Fund, Pioneer Cullen Value Fund, Pioneer Classic Balanced Fund, Pioneer
Bond Fund, Pioneer Short Term Income Fund, Pioneer Treasury Reserves Fund and
Pioneer Cash Reserves Fund, respectively, included in the Annual Reports to the
Shareowners for the years ended December 31, 2007, October 31, 2008, June 30,
2008, July 31, 2008, June 30, 2008, August 31, 2008, July 31, 2008 and December
31, 2008, respectively, which are also incorporated in this Registration
Statement on Form N-14 for the Pioneer Funds.
/s/ ERNST & YOUNG LLP
Boston, Massachusetts
March 26, 2009
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration
Statement on Form N-14 of our report dated January 28, 2009, relating to the
financial statements and financial highlights which appears in the November 30,
2008 Annual Report to Shareholders of the Regions Morgan Keegan Select Funds
which is also incorporated by reference into the Registration Statement. We
also consent to the reference to us under the heading "Experts" in such
Registration Statement.
/s/ PricewaterhouseCoopers LLP
Chicago, IL
March 30, 2009