Exhibit (l)

 

Consent of Independent Registered Public Accounting Firm

 

We consent to the incorporation by reference in this Post-Effective Amendment to Registration Statement No. 033-39702 on Form N-4 of our report dated April 16, 2026, relating to the financial statements and financial highlights of each of the Sub-Accounts of Separate Account VA-K of Commonwealth Annuity and Life Insurance Company appearing in the N-VPFS of Separate Account VA-K of Commonwealth Annuity and Life Insurance Company for the year ended December 31, 2025 and to the references to us under the headings "Independent Registered Public Accounting Firm" and “Experts” in the Statement of Additional Information, which is part of such Registration Statement.

 

/s/ Deloitte & Touche LLP

 

Boston, Massachusetts

April 21, 2026

 

 

 

Consent of Independent Auditor

 

We consent to the incorporation by reference in this Post-Effective Amendment to Registration Statement No. 033-39702 on Form N-4 of our report dated March 27, 2026, relating to the statutory-basis financial statements and of Commonwealth Annuity and Life Insurance Company appearing in the N-VPFS of Separate Account VA-K of Commonwealth Annuity and Life Insurance Company for the year ended December 31, 2025 and to the references to us under the headings “Independent Auditor” and “Experts” in the Statement of Additional Information, which is part of such Registration Statement.

 

/s/ Deloitte & Touche LLP

 

Boston, Massachusetts

April 21, 2026