EX-99.(14) 21 c93084a1exv99wx14y.txt CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM EXHIBIT 14 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Pre-Effective Amendment No. 1 to Registration Statement No. 333-123451 on Form N-14 under the Securities Act of 1933, of our reports dated December 10, 2004, appearing in the Annual Reports of Van Kampen Municipal Trust and Van Kampen Investment Grade Municipal Trust, for the year ended October 31, 2004, included in the Statement of Additional Information which is part of such Registration Statement, and to the references to us under the headings "Independent Registered Public Accounting Firm" and "Form of Agreement and Plan of Reorganization" included in the Statement of Additional Information. /S/ DELOITTE & TOUCHE LLP Chicago, Illinois May 3, 2005