Consent of Independent Registered Public Accounting
Firm
We
hereby consent to the incorporation by reference in the Registration Statement on Form S-8
(No. 333-292180) of Andersen Group Inc. of our report dated March 27, 2026, relating to the consolidated financial statements, which appears in this Annual Report on Form 10-K.
/s/ BDO USA,
P.C.
New York, New York
March 27,
2026