TIDAL TRUST I 485BPOS

Exhibit 99.(j) 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm in the Post-Effective Amendment No. 309 and No. 310 to the Registration Statement on Form N-1A of Tidal Trust I and to the use of our report dated February 27, 2026 on the financial statements and financial highlights of SMART Trend 25 ETF and SMART Earnings Growth 30 ETF, each a series of Tidal Trust I. Such financial statements and financial highlights appear in the 2025 Financial Statements in Form N-CSR, which is incorporated by reference into the Registration Statement.

Philadelphia, Pennsylvania

April 23, 2026