CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of
our report dated May 29, 2026, relating to the financial statements and financial highlights of Absolute Select ETF (formerly, Absolute Select Value ETF), a series of Unified Series Trust, which are included in Form N-CSR as of March 31, 2026, and to the references to our firm under the headings “Financial Highlights” in the Prospectus, and “Independent Registered Public Accounting Firm” in the Statement of Additional Information.

/s/ Cohen & Company, Ltd.

COHEN & COMPANY, LTD.

Philadelphia, Pennsylvania

July 27, 2026