Report of Independent Registered Public Accounting Firm

To the Management Committee and Contractowners of the Stock Index Account of TIAA Separate
Account VA-1

Opinion on the Financial Statements

We have audited the accompanying statement of assets and liabilities, including the summary portfolio
of investments, of Stock Index Account of TIAA Separate Account VA-1, (the "Account") as of December
31, 2018, the related statement of operations for the year ended December 31, 2018, the statement of
changes in net assets for each of the two years in the period ended December 31, 2018, including the
related notes, and the financial highlights for each of the five years in the period ended December 31,
2018 (collectively referred to as the “financial statements”). In our opinion, the financial statements
present fairly, in all material respects, the financial position of the Account as of December 31, 2018, the
results of its operations for the year then ended, the changes in its net assets for each of the two years in
the period ended December 31, 2018 and the financial highlights for each of the five years in the period
ended December 31, 2018 in conformity with accounting principles generally accepted in the United
States of America.

Basis for Opinion

These financial statements are the responsibility of the Account’s management. Our responsibility is to
express an opinion on the Account’s financial statements based on our audits. We are a public
accounting firm registered with the Public Company Accounting Oversight Board (United States)
(“PCAOB”) and are required to be independent with respect to the Account in accordance with the U.S.
federal securities laws and the applicable rules and regulations of the Securities and Exchange
Commission and the PCAOB.

We conducted our audits of these financial statements in accordance with the standards of the PCAOB.
Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement, whether due to error or fraud.

Our audits included performing procedures to assess the risks of material misstatement of the financial
statements, whether due to error or fraud, and performing procedures that respond to those risks. Such
procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
financial statements. Our audits also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial

PricewaterhouseCoopers LLP, 100 East Pratt Street, Suite 2600, Baltimore, Maryland 21202
T: (410) 783-7600, F: (410) 783-7680, www.pwc.com/us

statements. Our procedures included confirmation of securities owned as of December 31, 2018 by
correspondence with the custodian, and brokers; when replies were not received from brokers, we
performed other auditing procedures. We believe that our audits provide a reasonable basis for our
opinion.

Baltimore, Maryland
February 21, 2019

We have served as the auditor of one or more investment companies in TIAA-CREF Funds’ investment
company group since 2005.

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