EX-23 6 gm-q42011xexx23.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM GM-Q42011-EX-23


Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-175068 on Form S-8 of our report dated February 27, 2012 relating to the consolidated financial statements and financial statement schedule of General Motors Company and subsidiaries (the Company) and General Motors Corporation and subsidiaries (the Predecessor) (which report expresses an unqualified opinion and includes explanatory paragraphs relating to (1) the adoption of amendments to accounting standards and (2) the Company's acquisition of substantially all of the assets and assumption of certain of the liabilities of the Predecessor in accordance with the Amended and Restated Master Sale and Purchase Agreement pursuant to Section 363(b) of the Bankruptcy Code and the Bankruptcy Court sale order dated July 5, 2009 and the resulting application of fresh-start reporting, which resulted in a lack of comparability between the financial statements of the Company and the Predecessor), and our report dated February 27, 2012 relating to the effectiveness of the Company's internal control over financial reporting, appearing in this Annual Report on Form 10-K of General Motors Company for the year ended December 31, 2011.




/S/ DELOITTE & TOUCHE LLP
Deloitte & Touche LLP
Detroit, Michigan
February 27, 2012