Exhibit 99.(j)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm in the Post-Effective Amendment No. 345 and Amendment No. 346, to the Registration Statement on Form N-1A of FINQ CORE U.S. Large Cap AI-Managed Equity ETF, a series of Tidal Trust I.
| /s/ TAIT, WELLER & BAKER LLP |
Philadelphia, Pennsylvania
October 28, 2026