EX-99.14.A 3 h69190exv99w14wa.htm EX-99.14.A exv99w14wa
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the reference to our firm under the caption “Comparison of Other Service Providers” in the Joint Proxy Statement and Prospectus of the Morgan Stanley Funds in the Registration Statement of AIM Investment Funds on Form N-14.
We also consent to the references to our firm under the captions “Financial Highlights” in each Prospectus, dated May 1, 2009 and “Independent Registered Public Accounting Firm” and “Financial Statements” in the Statement of Additional Information, dated May 1, 2009 of Morgan Stanley Institutional Fund, Inc., which are incorporated by reference in the Joint Proxy Statement and Prospectus of the Morgan Stanley Funds in the Registration Statement of AIM Investment Funds on Form N-14.
We also consent to the incorporation by reference in the Joint Proxy Statement and Prospectus of the Morgan Stanley Funds of our reports, dated February 24, 2009, on International Growth Equity Portfolio, Large Cap Relative Value Portfolio, and U.S. Small/Mid Cap Value Portfolio (three of the portfolios of Morgan Stanley Institutional Fund, Inc.) included in the Annual Reports to Shareholders for the fiscal year ended December 31, 2008 in the Registration Statement of AIM Investment Funds on Form N-14.
We also consent to the incorporation by reference in the Joint Proxy Statement and Prospectus of the Morgan Stanley Funds of our reports, dated November 24, 2009, on Municipal Portfolio, U.S. Mid Cap Value Portfolio, U.S. Small Cap Value Portfolio, and Value Portfolio (four of the portfolios of Morgan Stanley Institutional Fund Trust) included in the Annual Reports to Shareholders for the fiscal year ended September 30, 2009 in the Registration Statement of AIM Investment Funds on Form N-14.
         
     
  /s/ Ernst & Young LLP    
  ERNST & YOUNG LLP  
Boston, Massachusetts
January 7, 2010

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the reference to our firm under the caption “Comparison of Other Service Providers” in the Joint Proxy Statement and Prospectus in the Registration Statement of AIM Investment Funds on Form N-14.
We also consent to the references to our firm under the captions “Financial Highlights” and “Independent Registered Public Accounting Firm” in each Prospectus and Statement of Additional Information, as dated below, incorporated by reference in the Joint Proxy Statement and Prospectus in the Registration Statement of AIM Investment Funds on Form N-14.
We also consent to the use of our reports on the Funds as the respective report date listed below incorporated by reference in the Joint Proxy Statement and Prospectus in the Registration Statement of AIM Investment Funds on Form N-14.
         
        Prospectus
Fund   Report Date   and SAI Date
Van Kampen Growth and Income Fund
  January 16, 2009   March 31, 2009
Van Kampen High Yield Municipal Fund
  January 16, 2009   March 31, 2009
Van Kampen Harbor Fund
  February 19, 2009   April 30, 2009
Van Kampen Real Estate Securities Fund
  February 19, 2009   April 30, 2009
Van Kampen U.S. Mortgage Fund
  February 19, 2009   April 30, 2009
Van Kampen Limited Duration Fund
  February 19, 2009   April 30, 2009
Van Kampen Comstock Fund
  February 19, 2009   April 30, 2009
Van Kampen Enterprise Fund
  February 19, 2009   April 30, 2009
Van Kampen Equity and Income Fund
  February 19, 2009   April 30, 2009
Van Kampen Core Equity Fund
  May 15, 2009   July 31, 2009
Van Kampen Small Cap Growth Fund
  May 15, 2009   July 31, 2009
Van Kampen Asset Allocation Conservative Fund
  May 15, 2009   July 31, 2009
Van Kampen Asset Allocation Growth Fund
  May 15, 2009   July 31, 2009
Van Kampen Asset Allocation Moderate Fund
  May 15, 2009   July 31, 2009
Van Kampen Leaders Fund
  May 15, 2009   July 31, 2009
Van Kampen Mid Cap Growth Fund
  May 15, 2009   July 31, 2009
Van Kampen Small Cap Value Fund
  May 15, 2009   July 31, 2009
Van Kampen Utility Fund
  May 15, 2009   July 31, 2009
Van Kampen Value Opportunities Fund
  May 15, 2009   July 31, 2009
Van Kampen Capital Growth Fund
  August 21, 2009   October 30, 2009
Van Kampen American Franchise Fund
  October 26, 2009   December 30, 2009
Van Kampen Equity Premium Income Fund
  October 26, 2009   December 30, 2009
Van Kampen International Advantage Fund
  October 26, 2009   December 30, 2009
Van Kampen International Growth Fund
  October 26, 2009   December 30, 2009
Van Kampen Core Plus Fixed Income Fund
  October 26, 2009   December 30, 2009
Van Kampen Corporate Bond Fund
  October 26, 2009   December 30, 2009
Van Kampen High Yield Fund
  October 26, 2009   December 30, 2009
Van Kampen Technology Fund
  October 26, 2009   December 30, 2009
Van Kampen Pennsylvania Tax Free Income Fund
  November 20, 2009   Not yet filed
Van Kampen Government Securities Fund
  November 20, 2009   Not yet filed
Van Kampen California Insured Tax Free Fund
  November 20, 2009   Not yet filed
Van Kampen Insured Tax Free Income Fund
  November 20, 2009   Not yet filed
Van Kampen Intermediate Term Municipal Income Fund
  November 20, 2009   Not yet filed
Van Kampen Municipal Income Fund
  November 20, 2009   Not yet filed
Van Kampen New York Tax Free Income Fund
  November 20, 2009   Not yet filed
/s/ ERNST & YOUNG LLP
Chicago, Illinois
January 8, 2010