Exhibit (j)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of IndexIQ ETF Trust of our reports dated June 28, 2021, relating to the financial statements and financial highlights for the funds constituting IndexIQ ETF Trust listed in Appendix A (the “Funds”), which appear in the Funds’ Annual Report on Form N-CSR for the period ended April 30, 2021. We also consent to the references to us under the headings "Financial Statements", "Independent Registered Public Accounting Firm" and "Financial Highlights" in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
New York, New York
August 30, 2021
Appendix A
IQ Hedge Multi-Strategy Tracker ETF
IQ Hedge Macro Tracker ETF
IQ Hedge Market Neutral Tracker ETF
IQ Hedge Long/Short Tracker ETF
IQ Hedge Event-Driven Tracker ETF
IQ Real Return ETF
IQ Merger Arbitrage ETF
IQ Global Resources ETF
IQ U.S. Real Estate Small Cap ETF
IQ Chaikin U.S. Large Cap ETF
IQ Chaikin U.S. Small Cap ETF
IQ 50 Percent Hedged FTSE International ETF
IQ 500 International ETF
IQ Candriam ESG U.S. Equity ETF
IQ Candriam ESG International Equity ETF
IQ S&P High Yield Low Volatility Bond ETF
IQ Healthy Hearts ETF