Exhibit 14

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Pre-Effective Amendment No. 1 to Registration Statement No. 333-177181 on Form N-14 of our reports dated December 23, 2010, relating to the financial statements and financial highlights of BlackRock Equity Dividend Trust (formerly BlackRock Dividend Achievers^TM Trust), BlackRock Strategic Equity Dividend Trust (formerly BlackRock Strategic Dividend Achievers^TM Trust) and BlackRock Enhanced Equity Dividend Trust (formerly BlackRock Enhanced Dividend Achievers^TM Trust) (collectively, the “Funds”) appearing in the Annual Report on each of the Fund’s respective Form N-CSR for the year ended October 31, 2010. We also consent to the references to us under the headings “Other Service Providers – Independent Registered Public Accounting Firm” and “Financial Highlights” in the Joint Proxy Statement/Prospectus and “Independent Registered Public Accounting Firm” and “Appendix A — Form of Agreement and Plan of Reorganization” in the Statement of Additional Information, which are part of such Registration Statement.

Deloitte & Touche LLP

New York, New York

November 17, 2011