EX-99.N OTH OPINIONS 9 fvaconsent.htm CONSENT FROM E&Y fvaconsent.htm - Generated by SEC Publisher for SEC Filing
Consent of Independent Registered Public Accounting Firm 

We consent to the reference to our firm under the captions “Independent Registered Public 
Accounting Firm” in the Prospectus and Statement of Additional Information and to the use of 
our reports: (1) dated April 27, 2010 with respect to the financial statements of Principal Life 
Insurance Company Separate Account B, (2) dated March 15, 2010 with respect to the 
consolidated financial statements of Principal Life Insurance Company, and (3) dated 
March 15, 2010, with respect to the financial statement schedules of Principal Life Insurance 
Company, in Post-Effective Amendment No. 28 to the Registration Statement (Form N-4, 
No. 33-74232) of Principal Life Insurance Company Separate Account B and the related 
prospectus of the Flexible Variable Annuity Contract. 

/s/Ernst & Young LLP 

Des Moines, Iowa 
April 27, 2010