POWIN ENERGY CORP - FORM S-1/A - EX-23.1 - CONSENT OF INDEPENDENT AUDITOR - October 8, 2009

Attached files

file filename
S-1/A - POWIN ENERGY CORPpowins1amendedfinalredline.htm
EX-3.5 - BYLAWS - POWIN ENERGY CORPbylaws.htm
EX-3.3 - AMENDED AND REVISED ARTICLES OF INCORPORATION - POWIN ENERGY CORPaaoidec1992.htm
EX-10.8 - LEASE FOR PROPERTY USED BY QBF - POWIN ENERGY CORPex1011lease.htm
EX-3.1 - AMENDMENT TO ARTICLES OF INCORPORATION - POWIN ENERGY CORPaoiglobalfeb85.htm
EX-3.4 - CERTIFICATE OF AMENDMENT TO ARTICLES OF INCORPORATION - POWIN ENERGY CORPaaoiuvcolor694.htm
EX-3.2 - AMENDMENT TO ARTICLES OF INCORPORATION - POWIN ENERGY CORPaaoiapril111988.htm
EX-10.2 - LEASE FOR POWIN CENTER - POWIN ENERGY CORPex104leaseagreement.htm
EX-10.6 - EMPLOYMENT AGREEMENT - POWIN ENERGY CORPemploymentagreementfred.htm
EX-10.1 - LEASE OF SANDBERG ROAD PROPERTY - POWIN ENERGY CORPex103thirdleaseamendment.htm
EX-10.7 - BUSINESS LOAN AGREEMENT - POWIN ENERGY CORPex109changeintermsagreement.htm
EX-10.3 - TUALATIN PROPERTY LEASE - POWIN ENERGY CORPpowinbldg16twoyearleaseagree.htm
EX-10.5 - EMPLOYMENT AGREEMENT - ZAIXIANG FRED LIU - POWIN ENERGY CORPemploymentagreementforjeanne.htm
EX-4.3 - EXTENSION OF WARRANTS A AND B - POWIN ENERGY CORPextensionofcommonstockpurcha.htm
EX-10.4 - EMPLOYMENT AGREEMENT - JOSEPH LU - POWIN ENERGY CORPemploymentagreementforjoseph.htm
EX-5.1 - OPINION OF VINCENT & REES - POWIN ENERGY CORPvropinion100609dmrcommentsex.htm
EX-99 - REGISTRATION FOR QBF, INC. - POWIN ENERGY CORPex99.htm
EX-2.1 - ARTICLES OF MERGER AND PLAN OF REORGANIZATION - POWIN ENERGY CORPpowinex211.htm
EX-21.1 - SUBSIDIARIES - POWIN ENERGY CORPsubsidiariesofthecompanyexhi.htm

                     R.R. Hawkins & Associates International, a Professional Service Corporation


                                                    DOMESTIC & INTERNATIONAL BUSINESS CONSULTING

A superior method to building big business…”








CONSENT  OF  THE  INDEPENDENT  AUDITOR



Hawkins Accounting Inc., previously registered with the PCAOB, changed its name to R.R. Hawkins & Associates International- a Professional Service Corporation.  The name change was effective with the PCAOB on September 15, 2009.


As  the  independent  auditor  for  Powin Corporation, we hereby consent to the incorporation by reference in this Registration Statement on Form S-1 pursuant to the Securities Exchange Act of 1933, of our report, relating to the  audited  financial  statements of Powin Corporation as of December 31, 2008 and 2007, and the related statement of operations, stockholders’ equity and cash flow as of December 31, 2008, 2007, and 2006.  Our audit report is dated June 7, 2009.






 /s/ R. R. Hawkins & Associates International, a Professional Service Corporation

Los Angeles, California

October 1, 2009





5777 W. Century Blvd.  , Suite No. 1500

Los Angeles, CA 90045

T: 310.553.5707  F: 310.553.5337

www.rrhawkins.com





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