CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 3 to the Registration Statement on Form N-4 (No.
333-252773) (the “Registration Statement”) of our report dated
March 14, 2024 relating to the financial statements of Fortitude Life Insurance
& Annuity Company and consent to the incorporation
by reference in the Registration Statement of our report dated
April 25, 2024 relating to the financial statements of each of the subaccounts of
Fortitude Life Insurance & Annuity Company Variable Account B indicated in
our report. We also consent to the reference to us under the heading “Financial
Statements” in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
New York, New York
April 25, 2024