Document

We consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-239159) and Form S-8 (No. 333-195835 and No. 333-224693) of Banner Corporation and Subsidiaries (the “Company”), of our report dated February 21, 2023, relating to the consolidated financial statements of the Company and the effectiveness of internal control over financial reporting of the Company, appearing in this Annual Report on Form 10-K of the Company for the year ended December 31, 2022.