Document:

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                                 EXHIBIT (10)(a)

                         CONSENT OF INDEPENDENT AUDITORS

<PAGE>

                         Consent of Independent Auditors

We consent to the reference to our firm under the caption "Independent Auditors"
in the Statement of Additional Information and to the use of our reports (1)
dated January 31, 2003 with respect to the financial statements of the
subaccounts of Transamerica Life Insurance Company Separate Account VA A, which
are available for investment by the contract owners of the Atlas Portfolio
Builder Variable Annuity, and (2) dated February 14, 2003 with respect to the
statutory-basis financial statements and schedules of Transamerica Life
Insurance Company, included in Post-Effective Amendment No. 13 to the
Registration Statement (Form N-4 No. 333-26209) and related Prospectus of The
Atlas Portfolio Builder Variable Annuity.

                                                            /s/Ernst & Young LLP

Des Moines, Iowa
April 25, 2003<PAGE>

                                EXHIBIT (10)(b)
                                ---------------

                         OPINION AND CONSENT OF ACTUARY

<PAGE>

               [Transamerica Life Insurance Company Letterhead]

April 2, 2003

Transamerica Life Insurance Company
4333 Edgewood Road NE
Cedar Rapids, Iowa 52499-0001

Re: Atlas Portfolio Builder Variable Annuity
Separate Account VA B
   Registration on Form N-4

Dear Sir/Madam:

With regard to the above registration statement, I have examined such documents
and made such inquiries as I have deemed necessary and appropriate, and on the
basis of such examination, have the following opinions:

Fees and charges deducted under the Atlas Portfolio Builder Variable Annuity
policies are those deemed necessary to appropriately reflect:

(1)   the expenses incurred in the acquisition and distribution of the Policies,

(2)   the expenses associated with the development and servicing of the
      policies,

(3)   the assumption of certain risks arising from the operation and management
      of the policies and/or riders to the Policy and that provides for a
      reasonable margin of profit.

Fees and charges assessed against the policy values in the variable account
include:

(i)   Service Charge and Administrative Charge

(ii)  Mortality and Expense Risk Fee (M&E)

(iii) Taxes (including premium and other taxes if applicable)

(iv)  Surrender Charges

(v)   Any applicable rider fees or charges

<PAGE>

Transamerica Life Insurance Company
April 2, 2003
Page 2

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the Atlas Portfolio Builder Variable Annuity,
to achieve a reasonable Return on Investment (ROI), which is within the range
of industry practice with respect to comparable variable annuity products.

Except by coincidence, it is not expected that actual charges assessed in a
given year would exactly offset actual expenses incurred. Acquisition expenses
(as well as major product and/or systems development expenses) are incurred "up
front" and recovered, with a reasonable profit margin, through future years'
charges. In addition, the company cannot increase certain charges under the
Policies in the pricing process.

Therefore, in my opinion, the fees and charges deducted under the Policies, in
the aggregate, are reasonable in relation to the services rendered, the
expenses expected to be incurred, and the risks assumed by the company.

I hereby consent to the use of this opinion, which is included as an Exhibit to
the Registration Statement.

/s/  R. GENE HAUSER
------------------------------------------
R. Gene Hauser
Associate Actuary
Transamerica Life Insurance Company<PAGE>

                                 EXHIBIT (10)(a)

                         CONSENT OF INDEPENDENT AUDITOR

<PAGE>

                         Consent of Independent Auditors

We consent to the reference to our firm under the caption "Independent Auditors"
in the Statement of Additional Information and to the use of our reports (1)
dated January 31, 2003 with respect to the subaccounts of AUSA Separate Account
VA BNY, which are available for investment by contract owners of AUSA Landmark
Variable Annuity and (2) dated February 14, 2003 with respect to the
statutory-basis financial statements and schedules of AUSA Life Insurance
Company, Inc., included in Post-Effective Amendment No. 17 to the Registration
Statement (Form N-4 No. 33-83560) and related Prospectus of Transamerica
Landmark NY Variable Annuity, formerly AUSA Landmark Variable Annuity.

                                                       /s/Ernst & Young LLP

Des Moines, Iowa
April 25, 2003<PAGE>

                                 EXHIBIT (10)(b)

                         OPINION AND CONSENT OF ACTUARY

<PAGE>

April 2, 2003

Transamerica Financial Life Insurance Company
(formerly AUSA Life Insurance Company, Inc.)
4333 Edgewood Road NE
Cedar Rapids, Iowa 52499-0001

Re:   Separate Account VA BNY
      Registration on Form N-4  SEC File No. 33-83560

Dear Sir/Madam:

With regard to the above registration statement, I have examined such documents
and made such inquiries as I have deemed necessary and appropriate, and on the
basis of such examination, have the following opinions:

Fees and charges deducted under the Transamerica Landmark NY policy are those
deemed necessary to appropriately reflect:

(1)     the expenses incurred in the acquisition and distribution of the
        policies,

(2)     the expenses associated with the development and servicing of the
        policies,

(3)     the assumption of certain risks arising from the operation and
        management of the policies and/or riders to the policy and that provides
        for a reasonable margin of profit.

Fees and charges assessed against the policy values in the variable account
include:

(i)     Service Charge and Administrative Charge

(ii)    Mortality and Expense Risk Fee (M&E)

(iii)   Taxes (including premium and other taxes if applicable)

(iv)    Surrender Charge

(v)     Any applicable rider fees or charges

<PAGE>

Transamerica Financial Life Insurance Company
April 2, 2003
Page 2

The magnitude of each of the individual charges listed above in (i) through (v)
is established in the pricing of the Transamerica Landmark NY Variable Annuity,
to achieve a reasonable Return on Investment (ROI), which is within the range of
industry practice with respect to comparable variable annuity products.

Except by coincidence, it is not expected that actual charges assessed in a
given year would exactly offset actual expenses incurred. Acquisition expenses
(as well as major product and/or systems development expenses) are incurred "up
front" and recovered, with a reasonable profit margin, through future years'
charges. In addition, the company cannot increase certain charges under the
policies in the pricing process.

Therefore, in my opinion, the fees and charges deducted under the policies, in
the aggregate, are reasonable in relation to the services rendered, the expenses
expected to be incurred, and the risks assumed by the company.

I hereby consent to the use of this opinion, which is included as an Exhibit to
the Registration Statement.

       /s/ Tim Bennett
-------------------------------------------------
Tim Bennett, ASA, MAAA
Assistant Actuary
Transamerica Financial Life Insurance Company
(formerly AUSA Life Insurance Company, Inc.)<PAGE>

                               EXHIBIT (4)(d)(3)

                          FORM OF TAX RELIEF RIDER II

<PAGE>

                          Home Office:             Transamerica Occidental Life
[GRAPHIC REMOVED HERE]    4333 Edgewood Road NE    Insurance Company
                          Cedar Rapids, IA 52499
                          A Stock Company

                         ADDITIONAL DEATH BENEFIT RIDER

We issued this rider as a part of the contract to which it is attached. Contract
refers to the individual contract if the rider is attached to an individual
annuity or the group certificate if the rider is attached to a group annuity.

This rider will pay an Addition Death Benefit Amount as described below. this
Additional Death Benefit, if any, will be paid whenever death proceeds are
payable on the base contract to which this rider is attached.

This rider will be considered terminated when the contract is annuitized or
surrendered, or an Additional Death Benefit is paid or added to the contract
under spousal continuation under the terms of this rider. You may also cancel
this benefit at any time by notifying us at our service center. However, if the
rider is terminated it can not be re-elected within a year after it was last
terminated. Once re-elected, a new rider will be issued and the Additional Death
Benefit amount will be re-determined.

Contract Number:            123456
Rider Date:                 01-29-2003
Rider Benefit Percentage:   40.0%
Rider Fee Percentage:       0.25%

DEFINITIONS

Rider Anniversary
The anniversary of the Rider Date for each year the rider remains in force.

Rider Benefit Base
This amount is equal to the Account Value minus premiums paid after the Rider
Date.

Rider Date
The date that this rider is added to the contract.

Rider Fee
The Rider Fee amount is equal to the Rider Fee Percentage above multiplied by
the Account Value on the date the fee is deducted. A Rider Fee is deducted
annually on each Rider Anniversary prior to annuitization. We will also deduct
this fee upon full surrender of the contract or other termination of the rider.
If this rider is attached to a Variable Annuity, the Rider Fee is deducted pro
rata from each Investment Option. The Rider Fee is deducted even during periods
when the Additional Death Benefit rider would not pay any benefit.

ADDITIONAL DEATH BENEFIT AMOUNT
If death proceeds are payable under the terms of the base contract to which
this rider is attached, this rider will  pay an Additional Death Benefit. If
death occurs prior to the fifth Rider Anniversary, the rider will pay an
Additional Death Benefit equal to the sum of all Rider Fees paid since the Rider
Date. If death occurs on or after the fifth Rider Anniversary, the rider will
pay an Additional Death Benefit equal to the Rider Benefit Percentage multiplied
by the Rider Benefit Base on the date used to calculated the death proceeds.

SPOUSAL CONTINUATION
If a death occurs and the base contract gives the surviving spouse the right to
continue the contract, the surviving spouse has two options:

1.)  Receive the death benefit attributable to this rider as well as the death
     benefit attributable to the base contract, at which time both rider and
     base contract would terminate, or

2.)  Continue the contract and receive a one-time Account Value increase equal
     to the amount of the Additional Death Benefit paid by this rider. At this
     time the rider would terminate.

If the contract is continued, the spouse would have the option of immediately
re-electing the rider if they meet issue requirements at the time the rider is
re-elected.

RTP 17 0103

<PAGE>

Additional Death Benefit Example:

The Additional Death Benefit rider is added to a new contract opened with
$100,000 initial premium. The Rider Benefit is 30% and the Rider Fee is 0.55%.
On the first and second Rider Anniversaries, the Account Value is $110,000 and
$95,000 respectively when the Rider Fees are deducted. The client adds $25,000
premium in the third Rider Year. After five years, the Account Value has grown
to $130,000 and Death Proceeds have grown to $150,000.

<TABLE>
<CAPTION>

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Additional Death Benefit Example Calculations:
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<S>                                                                                             <C>

Death Proceeds on Rider Date (= initial Account Value)                                          $ 100,000
Additional Death Benefit During 1st Rider Year                                                  $       0
Rider Fee on first Rider Anniversary (= Rider Fee * Account Value = 0.55% * $110,000)           $     605
Additional Death Benefit during 2nd Rider Year (= sum of total Rider Fees paid)                 $     605
Rider Fee on second Rider Anniversary (= Rider Fee * Account Value = 0.55% * $95,000)           $  522.50
Additional Death Benefit during 3rd Rider Year (= sum of total
Rider Fees paid = $605 + $522.50)                                                               $1,127.50
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Rider Fees will continue to be deducted each Rider Anniversary.
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Rider Benefit Base after 5th Rider Year (= Account Value- premiums = $130,000 - $25,000)        $ 105,000
Additional Death Benefit after 5th Rider Year = Rider Benefit Percentage *                      $  31,500
Rider Benefit Base = 30% * $105,000
Total Death Proceeds (= base contract Death Proceeds + Additional Death Benefit
Amount = $150,000 + $31,500)                                                                    $ 181,500
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</TABLE>

                        Signed for us at our home office.

-------------                                   --------------
SECRETARY                                       PRESIDENT

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