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S-1 - ADVANCED CELL TECHNOLOGY, INC. FORM S-1 - Ocata Therapeutics, Inc. | forms1.htm |
Consent
of Independent Registered Public Accounting Firm
We
consent to the use in this Registration Statement on Form S-1 of Advanced Cell
Technology, Inc. and subsidiary of our report dated July 2, 2009, relating to
our audit of the consolidated financial statements, appearing in the Prospectus,
which is part of this Registration Statement. Our report dated July 2,
2009 related to the consolidated financial statements includes an emphasis
paragraph relating to an uncertainty as to Advanced Cell Technology, Inc. and
subsidiary’s ability to continue as a going concern. We were not engaged
to examine management's assessment of the effectiveness of Advanced Cell
Technology, Inc. and subsidiary’s internal control over financial reporting as
of December 31, 2008, and, accordingly, we did not express an opinion
thereon.
We also
consent to the reference to our firm under the captions "Experts" in such
Prospectus.
SingerLewak
LLP
Los
Angeles, CA
October
8, 2009