Consent of Independent Registered Public Accounting Firm

The Board of Trustees – New York Board

Oppenheimer Funds

We consent to the use of our reports, with respect to the funds listed in Appendix I, and dated as of the dates listed in Appendix I, that are part of the Oppenheimer Funds mutual fund group, each incorporated by reference into the Statement of Additional Information and to the reference to our firm under the heading “Comparison of Other Service Providers” in the Joint Proxy Statement/Prospectus filed on Form N-14.

/s/ KPMG LLP

Denver, Colorado

February 12, 2019

Appendix I

Fund Name	Fiscal Year End		Audit Report Date
Oppenheimer International Equity Fund		November 30, 2018		January 22, 2019
Oppenheimer International Growth Fund		November 30, 2018		January 22, 2019
Oppenheimer Rochester Fund Municipals		December 31, 2017		February 23, 2018
Oppenheimer Rochester Limited Term New York Municipal Fund, a series of Rochester Portfolio Series		December 31, 2017		February 23, 2018
Oppenheimer Portfolio Series: Active Allocation Fund, a series of Oppenheimer Portfolio Series		January 31, 2018		March 23, 2018
Oppenheimer Portfolio Series: Conservative Investor Fund, a series of Oppenheimer Portfolio Series		January 31, 2018		March 23, 2018
Oppenheimer Portfolio Series: Growth Investor Fund, a series of Oppenheimer Portfolio Series (formerly Oppenheimer Portfolio Series: Equity Investor Fund)		January 31, 2018		March 23, 2018
Oppenheimer Portfolio Series: Moderate Investor Fund, a series of Oppenheimer Portfolio Series		January 31, 2018		March 23, 2018
Oppenheimer Municipal Fund		March 31, 2018		May 25, 2018
OFI Pictet Global Environmental Solutions Fund, a series of OFI Funds Trust		April 30, 2018		June 22, 2018
Oppenheimer Dividend Opportunity Fund		April 30, 2018		June 22, 2018
Oppenheimer Global Focus Fund		April 30, 2018		June 22, 2018
Oppenheimer International Diversified Fund		April 30, 2018		June 22, 2018
Oppenheimer Real Estate Fund		April 30, 2018		June 22, 2018
Oppenheimer Small Cap Value Fund		April 30, 2018		June 22, 2018
Oppenheimer Institutional Government Money Market Fund		May 31, 2018		July 25, 2018
Oppenheimer Short Term Municipal Fund		May 31, 2018		July 25, 2018
Oppenheimer Gold & Special Minerals Fund		June 30, 2018		August 24, 2018
Oppenheimer Government Money Market Fund		July 31, 2018		September 26, 2018
Oppenheimer Rochester AMT-Free Municipal Fund		July 31, 2018		September 27, 2018
Oppenheimer Rochester California Municipal Fund		July 31, 2018		September 27, 2018
Oppenheimer Rochester High Yield Municipal Fund, a series of Oppenheimer Multi-State Municipal Trust		July 31, 2018		September 27, 2018
Oppenheimer Rochester Limited Term California Municipal Fund		July 31, 2018		September 27, 2018
Oppenheimer Rochester New Jersey Municipal Fund, a series of Oppenheimer Multi-State Municipal Trust		July 31, 2018		September 27, 2018
Oppenheimer Rochester Pennsylvania Municipal Fund, a series of Oppenheimer Multi-State Municipal Trust		July 31, 2018		September 27, 2018
Oppenheimer Capital Appreciation Fund		August 31, 2018		October 25, 2018
Oppenheimer Developing Markets Fund		August 31, 2018		October 25, 2018
Oppenheimer Emerging Markets Innovators Fund		August 31, 2018		October 25, 2018

Appendix I,

continued   

Oppenheimer International Small-Mid Company Fund	August 31, 2018	October 25, 2018
Oppenheimer Limited-Term Bond Fund	August 31, 2018	October 25, 2018
Oppenheimer Discovery Fund	September 30, 2018	November 21, 2018
Oppenheimer Global Fund	September 30, 2018	November 21, 2018
Oppenheimer Global Opportunities Fund	September 30, 2018	November 21, 2018
Oppenheimer Intermediate Term Municipal Fund	September 30, 2018	November 21, 2018
Oppenheimer Rochester AMT-Free New York Municipal Fund	September 30, 2018	November 21, 2018
Oppenheimer Rochester Short Duration High Yield Municipal Fund	September 30, 2018	November 21, 2018
Oppenheimer Discovery Mid Cap Growth Fund	October 31, 2018	December 21, 2018
Oppenheimer Equity Income Fund	October 31, 2018	December 21, 2018
Oppenheimer Fundamental Alternatives Fund, a series of Oppenheimer Quest for Value Funds	October 31, 2018	December 21, 2018
Oppenheimer Global Allocation Fund, a series of Oppenheimer Quest for Value Funds	October 31, 2018	December 21, 2018
Oppenheimer Global Multi-Asset Growth Fund	October 31, 2018	December 21, 2018
Oppenheimer Global Multi-Asset Income Fund	October 31, 2018	December 21, 2018
Oppenheimer Macquarie Global Infrastructure Fund	October 31, 2018	December 21, 2018
Oppenheimer Mid Cap Value Fund, a series of Oppenheimer Quest for Value Funds	October 31, 2018	December 21, 2018
Oppenheimer Rising Dividends Fund	October 31, 2018	December 21, 2018
Oppenheimer Value Fund, a series of Oppenheimer Series Fund	October 31, 2018	December 21, 2018