360 FUNDS 485BPOS

Exhibit 99.(j)(5)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm in the Post-Effective Amendment # 202 and Amendment #203 to the Registration Statement on Form N-1A of the M3Sixty Onchain U.S. Government Money Market Fund and to the use of our report dated November 26, 2025, on the financial statements and financial highlights of the M3Sixty Onchain U.S. Government Money Market Fund, a series of 360 Funds, appearing in Form N-CSR for the year ended September 30, 2025, which are also incorporated by reference into the Registration Statement.

Philadelphia, Pennsylvania

September 11, 2026