EX-23 16 k03376exv23.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM exv23
 

Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference of:
    our reports dated March 28, 2006 on the consolidated financial statements and financial statement schedules of General Motors Corporation (which report expresses an unqualified opinion and includes an explanatory paragraph relating to (1) accounting for the estimated fair value of conditional asset retirement obligations, (2) the consolidation of certain variable interest entities, and (3) the expensing of the fair market value of newly granted stock options and other stock-based compensation awards issued to employees), and on management’s report on the effectiveness of internal control over financial reporting (which report expresses an adverse opinion on the effectiveness of the Corporation’s internal control over financial reporting), and;
 
    our reports dated March 28, 2006 on the consolidated financial statements of General Motors Acceptance Corporation (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the restatement discussed in Note 1, and an explanatory paragraph relating to the consolidation of certain variable interest entities), and on management’s report on the effectiveness of internal control over financial reporting (which report expresses an adverse opinion on the effectiveness of the Corporation’s internal control over financial reporting);
appearing in this Annual Report on Form 10-K of General Motors Corporation for the year ended December 31, 2005 in the following Registration Statements:
         
    Registration    
Form   Statement No.   Description
S-3
  333-88508   General Motors Corporation and GM Nova Scotia Finance Company Debt Securities, Preferred Stock, Preference     Stock and Common Stock
 
       
S-8
  333-109615   The General Motors Personal Savings Plan for Hourly-Rate Employees in the United States
 
       
S-8
  333-90097   General Motors Stock Incentive Plan
 
       
S-8
  333-109616   General Motors Savings-Stock Purchase Program for Salaried Employees in the United States
 
       
S-8
  333-120617   The GMAC Mortgage Group Savings Incentive Plan
 
       
S-8
  333-47200   Saturn Individual Savings Plan for Represented Members
 
       
S-8
  333-17937   Saturn Personal Choices Savings Plan for Non-Represented Members
 
       
S-8
  333-44957   General Motors 1998 Stock Option Plan
 
       
S-8
  333-66653   ASEC Manufacturing Savings Plan
 
       
S-8
  333-31846   General Motors Deferred Compensation Plan for Executive Employees
 
       
S-8
  333-55118   The GMAC Insurance Personal Lines Retirement Savings Plan
 
       
S-8
  333-55122   The Holden Employee Share Ownership Plan
 
       
S-8
  333-120616   GMAC Mortgage Group Deferred Compensation Plan for Executive Employees
/s/ DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP

Detroit, Michigan
March 28, 2006