EX-99.J OTH MAT CONT 7 f25434d6.htm (J)(2)CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (j)(2)Consent of Independent Registered Public Accounting Firm

Exhibit (j)(2)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of ProFunds of our report dated February 17, 2023, except for the effects of the reverse share split of ProFund VP UltraShort Nasdaq-100 discussed in Note 10 to the financial statements, as to which the date is April 21, 2023, relating to the financial statements and financial highlights, which appears in each of the Fund's (as listed in Appendix A) Annual Report on Form N-CSR for the year ended December 31, 2022. We also consent to the references to us under the headings "Financial Statements", "Independent Registered Public Accounting Firm" and "Financial Highlights" in such Registration Statement.

/s/PricewaterhouseCoopers LLP Baltimore, Maryland

April 26, 2023

Appendix A

ProFund Access VP High Yield

ProFund VP International

ProFund VP Short International

ProFund VP Asia 30

ProFund VP Internet

ProFund VP Short Mid-Cap

ProFund VP Banks

ProFund VP Japan

ProFund VP Short Nasdaq-100

ProFund VP Basic Materials

ProFund VP Large-Cap Growth

ProFund VP Short Small-Cap

ProFund VP Bear

ProFund VP Large-Cap Value

ProFund VP Small-Cap

ProFund VP Biotechnology

ProFund VP Mid-Cap

ProFund VP Small-Cap Growth

ProFund VP Bull

ProFund VP Mid-Cap Growth

ProFund VP Small-Cap Value

ProFund VP Consumer Goods

ProFund VP Mid-Cap Value

ProFund VP Technology

ProFund VP Consumer Services

ProFund VP Nasdaq-100

ProFund VP Telecommunications

ProFund VP Dow 30

ProFund VP Oil & Gas

ProFund VP UltraBull

ProFund VP Emerging Markets

ProFund VP Pharmaceuticals

ProFund VP UltraMid-Cap

ProFund VP Europe 30

ProFund VP Precious Metals

ProFund VP UltraNasdaq-100

ProFund VP Falling U.S. Dollar

ProFund VP Real Estate

ProFund VP UltraShort Dow 30

ProFund VP Financials

ProFund VP Rising Rates Opportunity

ProFund VP UltraShort Nasdaq-100

ProFund VP Government Money Market ProFund VP Semiconductor

ProFund VP UltraSmall-Cap

ProFund VP Health Care

ProFund VP Short Dow 30

ProFund VP U.S. Government Plus

ProFund VP Industrials

ProFund VP Short Emerging Markets

ProFund VP Utilities

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