Consent of Independent Registered Public Accounting Firm
We consent to the use of our report dated April 4, 2022, with
respect to the financial statements of the sub-accounts that comprise Nationwide Provident VLI Separate Account 1, and the related notes (collectively, the financial statements), included herein, and to the reference to our firm under the heading
"Independent Registered Public Accounting Firm" in the Statement of Additional Information. (File No. 333-164120).
/s/ KPMG LLP
Columbus, Ohio
April 25, 2022