EXHIBIT 23.1
Published on February 28, 2008
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors and Stockholders
California Water Service Group:
California Water Service Group:
We consent to the incorporation by reference in the registration statements (No. 333-103721) on
Form S-3 and (No. 333-60810 and No. 333-127495) on Form S-8 of California Water Service Group of
our reports dated February 28, 2008, with respect to the consolidated balance sheets of California
Water Service Group and subsidiaries as of December 31, 2007 and 2006, and the related consolidated
statements of income, common stockholders equity and comprehensive income, and cash flows for each
of the years in the three-year period ended December 31, 2007, and the effectiveness of internal
control over financial reporting as of December 31, 2007, which reports appear in the December 31,
2007 annual report on Form 10-K of California Water Service Group.
Our report
on the consolidated financial statements refers to California
Water Service Groups adoption of Financial Accounting Standards
Board (FASB) Interpretation No. 48, Accounting for
Uncertainty in Income Taxes an interpretation of FASB
Statement No. 109, effective January 1, 2007.
Our report
also refers to California
Water Service Groups adoption of Statement of Financial
Accounting Standards (SFAS) No. 123 (revised 2004),
Share-Based Payment, and effective December 31, 2006, the
Company adopted the initial funded status recognition and disclosure
provisions of SFAS No. 158, Employers Accounting for
Defined Benefit Pension and Other Postretirement Plans an
Amendment of FASB Statements No. 87, 88, 106, and 132(R). In
addition, the Company changed its method for quantifying errors in
its financial statements in 2006.
(signed) KPMG LLP
Mountain View, California
February 28, 2008
February 28, 2008