EX-23.(A) 2 dex23a.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Consent of Independent Registered Public Accounting Firm

Exhibit 23.a

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference of our report dated March 4, 2009 (May 12, 2009 as to the effect of (1) the January 1, 2009 adoption of new accounting standards requiring retrospective application described in Note 3 and (2) the retrospective adjustment of reportable segments described in Notes 3 and 29) on the consolidated financial statements and financial statement schedule of General Motors Corporation (the Corporation) (which report expresses an unqualified opinion and includes explanatory paragraphs relating to (1) the existence of substantial doubt about the Corporation’s ability to continue as a going concern, (2) the fair value measurement of certain assets and liabilities; the recognition and measurement of uncertain tax positions; the change in measurement date for defined benefit plan assets and liabilities; and the recognition of the funded status of the Corporation’s defined benefit plans, (3) the sale of a controlling interest in GMAC LLC, (4) the retrospective adjustment of the consolidated financial statements for the January 1, 2009 adoption of new accounting standards requiring retrospective application, and (5) the retrospective adjustment of the consolidated financial statements for a change in the Corporation’s reportable segments), and our report dated March 4, 2009 on the effectiveness of the Corporation’s internal control over financial reporting (which report expresses an adverse opinion on the effectiveness of the Corporation’s internal control over financial reporting because of a material weakness), appearing in this Form 8-K of General Motors Corporation filed on May 14, 2009 in the following Registration Statements:

 

Form

  

Registration
Statement No.

  

Description

S-3 and
Post-Effective
Amendment
No. 1 to S-3
   333-88508    General Motors Corporation and GM Nova Scotia Finance Company Debt Securities, Preferred Stock, Preference Stock and Common Stock
S-3 and
Post-Effective
Amendment
No. 1 to S-3
   333-103530    General Motors Corporation and GM Nova Scotia Finance Company Debt Securities, Preferred Stock, Preference Stock and Common Stock
S-3    333-105949    General Motors Corporation and GM Nova Scotia Finance Company Debt Securities, Preferred Stock, Preference Stock and Common Stock
S-3 and
Post-Effective
Amendment
No. 1 to S-3
   333-108532    General Motors Corporation and GM Nova Scotia Finance Company Debt Securities, Preferred Stock, Preference Stock and Common Stock
S-8    333-109615    The General Motors Personal Savings Plan for Hourly-Rate Employees in the United States
S-8    333-90097    General Motors Stock Incentive Plan
S-8    333-109616    General Motors Savings-Stock Purchase Program for Salaried Employees in the United States
S-8    333-44957    General Motors 1998 Stock Option Plan


S-8    333-31846    General Motors Deferred Compensation Plan for Executive Employees
S-8    333-55122    The Holden Employee Share Ownership Plan
S-8    333-147422    General Motors 2007 Long-Term Incentive Plan
S-3    333-153332    General Motors Corporation Debt Securities, Common Stock, Preferred Stock, Preference Stock and Warrants

S-4 and

Pre-Effective

Amendment

No. 1

   333-158802    Exchange Offers and Consent Solicitations

/s/ Deloitte & Touche LLP

Detroit, Michigan

May 12, 2009