EXHIBIT 23.1

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the 2026 Omnibus Equity Compensation Plan of ACRES Commercial Realty Corp. of our reports dated March 9, 2026, with respect to the consolidated financial statements of ACRES Commercial Realty Corp. and Subsidiaries and the effectiveness of internal control over financial reporting of ACRES Commercial Realty Corp. and Subsidiaries included in its Annual Report (Form 10-K) for the year ended December 31, 2025, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

July 8, 2026