Document:

Consent of Independent Registered Public Accounting Firm

 Exhibit 10(i) 
  
 Consent of Independent Registered Public Accounting Firm 
  
 The Board of Directors of C.M. Life Insurance Company and 
 Contract owners of C.M. Multi-Account A: 
  
 We consent to the use in this Post-Effective Amendment No. 9 to Registration Statement No. 333-80991 on Form N-4 of our report dated March 31, 2006 with
respect to the statement of assets and liabilities of C.M. Multi-Account A as of December 31, 2005 and the related statements of operations and changes in net assets and the financial highlights for each period in the two-year period then ended
and of our report dated February 24, 2006 with respect to the statutory statement of financial position of C.M. Life Insurance Company as of December 31, 2005 and 2004 and the related statutory statements of income, changes in
shareholder’s equity, and cash flows for the years then ended, both appearing in the Statement of Additional Information, which is part of such Registration Statement, and to the reference to our firm under the heading “Experts” in
the Statement of Additional Information. 
  
 Our report dated March 31, 2006,
refers to other auditors whose report on the financial highlights of C.M. Multi-Account A for each year in the three-year period ended December 31, 2003, dated February 23, 2005, expressed an unqualified opinion on those statements.

  
 Our report dated February 24, 2006 includes explanatory language that
states that the Company prepared the statutory financial statements using statutory accounting practices prescribed or permitted by the State of Connecticut Insurance Department, which practices differ from U.S. generally accepted accounting
principles. Accordingly, our report states that the statutory financial statements are not presented fairly in conformity with U.S. generally accepted accounting principles and further states that those statements are presented fairly, in all
material respects, in conformity with statutory accounting practices. In addition, our report refers to other auditors whose report on the statutory financial statements of C.M. Life Insurance Company for the year ended December 31, 2003, dated
March 5, 2004 (except with respect to the matter discussed in Note 14, as to which the date is March 14, 2005), expressed an unqualified opinion on those statements and included explanatory language that described the use of statutory
accounting practices, which practices differ from accounting principles generally accepted in the United States of America, and the adoption, effective January 1, 2003, of Statement of Statutory Accounting Principles No. 86, “Accounting for
Derivative Instruments and Hedging, Income Generation, and Replication (Synthetic Asset) Transactions.” 
  
 /s/ KPMG LLP 
 Hartford, Connecticut 
 April 21, 2006Powers of Attorney

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
 The Undersigned, Peter Lahaie, President, and Chief Executive Officer of MML Distributors, LLC (MML Distributors), appoints Mark Roellig, Executive Vice President and
General Counsel of C.M. Life Insurance Company (“CM Life”) and all persons succeeding him in the capacity of General Counsel, as well as Stephen Kuhn, Senior Vice President and Secretary of CM Life, and all persons succeeding him in the
capacity of Secretary (collectively referred to hereafter as “Attorneys”), as the Undersigned’s true and lawful attorneys and agents, each with full power to act individually. 
 This Power of Attorney authorizes each such Attorney to sign the Undersigned’s name, solely in the capacity as President and Chief Executive Officer of MML
Distributors, to any registration statements, amendments thereto, reports, or documents to be filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, the Securities Exchange Act of 1934, as amended, and
the Investment Company Act of 1940, as amended, (collectively, the “Acts”) relating to the CM Life separate investment accounts and variable insurance product registration statements listed below: 
  

			
	Separate Account Name	  	Registration Statement Numbers
	C.M. Life Variable Life Separate Account I	  	333-41667, 333-88493, 333-49457, 033-91072
	C.M. Multi Account A	  	33-61679, 333-80991, 333-95845
	Panorama Plus Separate Account	  	33-45122

 Such Attorneys shall have full authority to take any action and execute all instruments they deem necessary or
advisable to enable CM Life to comply with the Acts and any rule, regulation, order or other requirement of the Securities and Exchange Commission. 
 This
Power of Attorney hereby revokes any powers of attorney previously given relating to the CM Life Separate Accounts listed above, provided that this revocation shall not affect the exercise of such power prior to the date hereof. This Power of
Attorney shall not be affected by subsequent disability or incapacity of the Undersigned. 
 IN WITNESS WHEREOF the Undersigned has set his hand this
12th day of April, 2006. 
  

					
			
	/S/    PETER LAHAIE        	 		 	   
	 Peter Lahaie
 President, and Chief Executive
Officer
 of MML Distributors
	 		 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
 The Undersigned, Norman A. Smith, Vice President and Controller (Chief Accounting Officer) of C.M. Life Insurance Company (“CM Life”), appoints Mark Roellig,
Executive Vice President and General Counsel of CM Life, and all persons succeeding him in the capacity of General Counsel as well as Stephen Kuhn, Senior Vice President and Secretary of CM Life, and all persons succeeding him the capacity of
Secretary (collectively referred to hereafter as “Attorneys”), as the Undersigned’s true and lawful attorneys and agents, each with full power to act individually. 
 This Power of Attorney authorizes each such Attorney to sign the Undersigned’s name, solely in the capacity as Vice President and Controller (Chief Accounting Officer) of CM Life, to any registration statements,
amendments thereto, reports, or documents to be filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, the Securities Exchange Act of 1934, as amended, and the Investment Company Act of 1940, as
amended, (collectively, the “Acts”) relating to the CM Life separate investment accounts and variable insurance product registration statements listed below: 
  

			
	Separate Account Name	  	Registration Statement Numbers
	C.M. Life Variable Life Separate Account I	  	333-41667, 333-88493, 333-49457, 033-91072
	C.M. Multi Account A	  	33-61679, 333-80991, 333-95845
	Panorama Plus Separate Account	  	33-45122

 Such Attorneys shall have full authority to take any action and execute all instruments they deem necessary or
advisable to enable CM Life to comply with the Acts and any rule, regulation, order or other requirement of the Securities and Exchange Commission. 
 This
Power of Attorney hereby revokes any powers of attorney previously given relating to the CM Life separate investment accounts listed above, provided that this revocation shall not affect the exercise of such power prior to the date hereof. This
Power of Attorney shall not be affected by subsequent disability or incapacity of the Undersigned. 
 IN WITNESS
WHEREOF the Undersigned has set his hand this 10th day of April, 2006. 
  

					
			
	/S/    NORMAN A. SMITH        	 		 	   
	 Norman A. Smith
 Vice President and
Controller
(Chief Accounting Officer)
	 		 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
 The Undersigned, Stuart H. Reese, President and Chief Executive Officer of C.M. Life Insurance Company (“CM Life”) and Chairman of the Board of Directors of CM
Life, appoints Mark Roellig, Executive Vice President and General Counsel of CM Life, and all persons succeeding him in the capacity of General Counsel as well as Stephen Kuhn, Senior Vice President and Secretary of CM Life, and all persons
succeeding him the capacity of Secretary (collectively referred to hereafter as “Attorneys”), as the Undersigned’s true and lawful attorneys and agents, each with full power to act individually. 
 This Power of Attorney authorizes each such Attorney to sign the Undersigned’s name, solely in the capacity as President and Chief Executive Officer of CM Life and
Chairman of the Board of Directors of CM Life, to any registration statements, amendments thereto, reports, or documents to be filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, the Securities
Exchange Act of 1934, as amended, and the Investment Company Act of 1940, as amended, (collectively, the “Acts”) relating to the CM Life separate investment accounts and variable insurance product registration statements listed below:

  

			
	Separate Account Name	  	Registration Statement Numbers
	C.M. Life Variable Life Separate Account I	  	333-41667, 333-88493, 333-49457, 033-91072
	C.M. Multi Account A	  	33-61679, 333-80991, 333-95845
	Panorama Plus Separate Account	  	33-45122

 Such Attorneys shall have full authority to take any action and execute all instruments they deem necessary or
advisable to enable CM Life to comply with the Acts and any rule, regulation, order or other requirement of the Securities and Exchange Commission. 
 This
Power of Attorney hereby revokes any powers of attorney previously given relating to the CM Life separate investment accounts listed above, provided that this revocation shall not affect the exercise of such power prior to the date hereof. This
Power of Attorney shall not be affected by subsequent disability or incapacity of the Undersigned. 
 IN WITNESS
WHEREOF the Undersigned has set his hand this 6th day of April, 2006. 
  

					
			
	/S/    STUART H. REESE        	 		 	   
	 Stuart H. Reese
 President, Chief Executive
Officer, and
Chairman of the Board of Directors
	 		 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
 The Undersigned, Isadore Jermyn, a member of the Board of Directors of C.M. Life Insurance Company (“CM Life”), appoints Mark Roellig, Executive Vice President
and General Counsel of CM Life, and all persons succeeding him in the capacity of General Counsel as well as Stephen Kuhn, Senior Vice President and Secretary of CM Life, and all persons succeeding him the capacity of Secretary (collectively
referred to hereafter as “Attorneys”), as the Undersigned’s true and lawful attorneys and agents, each with full power to act individually. 
 This Power of Attorney authorizes each such Attorney to sign the Undersigned’s name, solely in the capacity as a member of CM Life’s Board of Directors, to any registration statements, amendments thereto, reports, or documents to
be filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, the Securities Exchange Act of 1934, as amended, and the Investment Company Act of 1940, as amended, (collectively, the “Acts”)
relating to the CM Life separate investment accounts and variable insurance product registration statements listed below: 
  

			
	Separate Account Name	  	Registration Statement Numbers
	C.M. Life Variable Life Separate Account I	  	333-41667, 333-88493, 333-49457, 033-91072
	C.M. Multi Account A	  	33-61679, 333-80991, 333-95845
	Panorama Plus Separate Account	  	33-45122

 Such Attorneys shall have full authority to take any action and execute all instruments they deem necessary or
advisable to enable CM Life to comply with the Acts and any rule, regulation, order or other requirement of the Securities and Exchange Commission. 
 This
Power of Attorney hereby revokes any powers of attorney previously given relating to the CM Life separate investment accounts listed above, provided that this revocation shall not affect the exercise of such power prior to the date hereof. This
Power of Attorney shall not be affected by subsequent disability or incapacity of the Undersigned. 
 IN WITNESS WHEREOF
the Undersigned has set his hand this 7th day of April, 2006. 
  

					
			
	/S/    ISADORE JERMYN	 		 	   
	 Isadore Jermyn
 Member, Board of
Directors
	 		 	Witness

 POWER OF ATTORNEY: VARIABLE INSURANCE PRODUCT FILINGS 
 The Undersigned, Michael Rollings, Senior Vice President and Acting Chief Financial Officer of C.M. Life Insurance Company (“CM Life”), appoints Mark Roellig,
Executive Vice President and General Counsel of CM Life, and all persons succeeding him in the capacity of General Counsel as well as Stephen Kuhn, Senior Vice President and Secretary of CM Life, and all persons succeeding him the capacity of
Secretary (collectively referred to hereafter as “Attorneys”), as the Undersigned’s true and lawful attorneys and agents, each with full power to act individually. 
 This Power of Attorney authorizes each such Attorney to sign the Undersigned’s name, solely in the capacity as Senior Vice President and Acting Chief Financial Officer of CM Life, to any registration statements,
amendments thereto, reports, or documents to be filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, the Securities Exchange Act of 1934, as amended, and the Investment Company Act of 1940, as
amended, (collectively, the “Acts”) relating to the CM Life separate investment accounts and variable insurance product registration statements listed below: 
  

			
	Separate Account Name	  	Registration Statement Numbers
	C.M. Life Variable Life Separate Account I	  	333-41667, 333-88493, 333-49457, 033-91072
	C.M. Multi Account A	  	33-61679, 333-80991, 333-95845
	Panorama Plus Separate Account	  	33-45122

 Such Attorneys shall have full authority to take any action and execute all instruments they deem necessary or
advisable to enable CM Life to comply with the Acts and any rule, regulation, order or other requirement of the Securities and Exchange Commission. 
 This
Power of Attorney hereby revokes any powers of attorney previously given relating to the CM Life separate investment accounts listed above, provided that this revocation shall not affect the exercise of such power prior to the date hereof. This
Power of Attorney shall not be affected by subsequent disability or incapacity of the Undersigned. 
 IN WITNESS
WHEREOF the Undersigned has set his hand this 19th day of April, 2006. 
  

					
			
	/S/    MICHAEL ROLLINGS        	 		 	   
	 Michael Rollings
 Senior Vice President and
Acting
Chief Financial Officer
	 		 	Witness

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