Exhibit (j)(2)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm under the captions “Financial Highlights” in the Prospectus and “Independent Registered Public Accounting Firm” in the Statement of Additional Information, each dated May 1, 2026, and each included in this Post-Effective Amendment No. 116 to the Registration Statement (Form N-1A, File No. 002-51739) of Voya Variable Funds (the “Registration Statement”).
We also consent to the incorporation by reference of our report dated February 25, 2026, with respect to Voya Growth and Income Portfolio (the “Portfolio”) (the portfolio comprising Voya Variable Funds) included in the Annual Report to Shareholders (Form N-CSR) for the year ended December 31, 2025, into this Registration Statement filed with the Securities and Exchange Commission.
Boston, Massachusetts
April 27, 2026