CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm in the Registration Statement on Form N-1A of Northern Lights Variable Trust and to the use of our report dated February 14, 2013 on the financial statements and financial highlights of Innealta Capital Country Rotation Portfolio and Innealta Capital Sector Rotation Portfolio, each a series of shares of beneficial interest of Northern Lights Variable Trust.  Such financial statements and financial highlights appear in the 2012 Annual Report to Shareholders that is incorporated by reference into the Statement of Additional Information.

BBD, LLP

Philadelphia, Pennsylvania

April 15, 2013