CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 31 to Registration Statement No. 333-70963 of the COLI VUL-2 Series Account of Great-West Life & Annuity Insurance Company on Form N-6 of our report dated April 8, 2014 on the financial statements and financial highlights of each of the investment divisions of COLI VUL-2 Series Account of Great-West Life & Annuity Insurance Company and of our report dated March 7, 2014 on the consolidated financial statements and financial statement schedule of Great-West Life & Annuity Insurance Company and subsidiaries, both appearing in the Statement of Additional Information, which is incorporated by reference to Post-Effective Amendment No. 29 to Registration Statement No. 333-70963 filed on April 29, 2014, which is part of this Registration Statement, as amended.

We also consent to the reference to us as experts under the heading “Independent Registered Public Accounting Firm” appearing in the Prospectus and the Statement of Additional Information, which are incorporated by reference to Post-Effective Amendment No. 29 to Registration Statement No. 333-70963 filed on April 29, 2014, which is part of this Registration Statement, as amended.

/s/ DELOITTE & TOUCHE LLP

Denver, Colorado

December 18, 2014