CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Post-Effective Amendment No. 29 to the Registration Statement on Form N-4 (No. 333-134820) (the “Registration Statement”) of our report dated March 11, 2026 relating to the financial statements of Teachers Insurance and Annuity Association of America (“TIAA” or the “Company”).
| /s/ PricewaterhouseCoopers LLP |
| New York, New York |
| October 30, 2026 |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Post-Effective Amendment No. 29 to the Registration Statement on Form N-4 (No. 333-134820) (the “Registration Statement”) of our report dated April 28, 2026 relating to the financial statements of each of the sub-accounts of TIAA Separate Account VA-3 indicated in our report.
| /s/ PricewaterhouseCoopers LLP |
| Charlotte, North Carolina |
| October 30, 2026 |