Document

We consent to the incorporation by reference in this Registration Statement on Form S-8 of Banner Corporation and Subsidiaries (the “Company”), of our report dated February 21, 2023, relating to the consolidated financial statements of the Company and the effectiveness of internal control over financial reporting of the Company, appearing in the Annual Report on Form 10-K of the Company for the year ended December 31, 2022, filed with the Securities and Exchange Commission.