About
Foundational Principles In the Community Diversity, Equity & Inclusion Technical Excellence Alumni TIAG Membership
Careers
Why Cohen & Co Our Culture Total Rewards & Benefits Early Career Opportunities Experienced Opportunities Join Our Talent Community
Contact
Akron, OH Baltimore, MD Buffalo, NY Chicago, IL Cleveland, OH Deer Park, IL Denver, CO Detroit, MI Milwaukee, WI New York, NY Philadelphia, PA Pittsburgh, PA St. Clair Shores, MI Youngstown, OH
Client Portal
Services Industries Knowledge Center People

About Our Services

We offer tailored solutions — whether private company or owner; public or private fund, adviser or fund service provider; or Fortune 1000 enterprise. Learn how we can help you.

Find Services

Assurance Services

Employee Benefit Plan Audits Internal Controls Investment Company Audits Private Company Audits

Tax Services

Federal Tax Planning & Compliance High Net Worth & Wealth Transfer International Filings & Structuring Investment Company Tax State & Local Tax Tax Credits & Incentives Transaction Tax Planning

Advisory Services

Business Valuations Data & Insights Digital Finance Solutions IT Strategy & Implementation Litigation Support Services M&A Advisory Outsourced Accounting Solutions Transaction Services Turnaround & Restructuring

Our Industry Expertise

Our industry experience means you can find professionals who speak your language and bring earned insights to the table. Learn how we can help you.

Explore Industries

Key Industries

Digital Assets Investment Companies Manufacturing Private Companies Private Equity Real Estate & Construction Technology & Life Science
VIEW THE COMPLETE LIST

Knowledge Center

Our team wants to help your team stay up to date. Browse our thought leadership, events and news for insights and a point of view on business-critical topics.

Find Insights & Events

Insights

Browse valuable articles and publications our experts have written to help you and your organization answer key questions — and consider new ones.

Read Our Insights

Events

Join us in person and online for events that address timely topics and key business considerations.

Explore Our Events

News

Find out what is happening at Cohen & Co, from industry recognitions and growth updates, to where we are contributing to important media stories.

Read Our News
People
Foundational Principles In the Community Diversity, Equity & Inclusion Technical Excellence Alumni TIAG Membership
Why Cohen & Co Our Culture Total Rewards & Benefits Early Career Opportunities Experienced Opportunities Join Our Talent Community
Akron, OH Baltimore, MD Buffalo, NY Chicago, IL Cleveland, OH Deer Park, IL Denver, CO Detroit, MI Milwaukee, WI New York, NY Philadelphia, PA Pittsburgh, PA St. Clair Shores, MI Youngstown, OH
Client Portal
Investment Companies

Exchange-Traded Funds

Additional Read

End2End Newsletter | January 2025

Read our January newsletter designed to help you better understand the comprehensive impact of current issues and trends across the investment funds landscape.

Learn More

Sophisticated Audit & Tax Services for Your ETF

As the second largest exchange-traded fund (ETF) auditor in the U.S. (Audit Analytics, March 2023), and as the ETF universe continues to grow and mature, we have committed increasing resources to this important segment of the investment industry. We train our practitioners focused on ETFs — from staff through partners — on the most critical areas related to complex accounting as well as tax planning and compliance. Our focused audit approach, coupled with timely and proactive communication, lead to an ongoing collaborative experience for our clients. Our intense training and background related to ETF-specific audit and tax issues range from assisting with the selection of the structure that best fits an ETF’s investment objectives, to various tax positions associated with the use of tax equalization and calculation of wash sale losses.

Our ETF Client Profiles

Our representative client types include a variety of fund types and investment compositions:

  • Provider-sponsored series trusts

  • Multi-fund families

  • Newly established ETFs

  • Actively and passively managed ETFs

  • Wide variety of smart beta strategies

  • Controlled foreign corporation (CFC) ETFs

  • Portfolio compositions, asset classes and complex investments:

    • International equities and emerging markets ETFs

    • Long-short ETFs

    • Fixed income ETFs

    • High income pass-through ETFs

    • Commodity-based ETFs

Our ETF Industry Services

  • Comprehensive audit services

  • Tax return preparation or review for federal, state and excise tax requirements

  • Diversification and IRS compliance consulting

  • Tax consultation on fund structuring, including start-ups and mergers/reorganizations

  • Seed audit services for newly established funds

  • Review of annual excise dividend calculations

  • Review of semi-annual and N-Q filings

  • Review of post-effective amendments to registration statements (consent letter)

  • Rule 17f-1 and 17f-2 reviews

  • Agreed-upon procedures and other attest services

2nd Largest Auditor of ETFs

Meet Our Leadership

Brett Eichenberger, CPA

Market Leader, Registered Funds
Partner, Cohen & Co Advisory, LLC
Partner, Cohen & Company, Ltd.
beichenberger@cohenco.com
216.649.1704

Related Insights

Article

U.S.-Norway Agreement Minimizes Withholding Tax for U.S. RICs

Read More
Article

5 Digital Asset Trends to Watch in 2025

Read More
Article

7 Fundamental Considerations When Contemplating a Private to Public Fund Conversion

Read More
View All Exchange-Traded Funds Insights
Sign Up for Our Investment Industry Services Newsletter

Receive insights from our team of investment industry services specialists directly to your inbox as they go live in our online Knowledge Center.

Subscribe Today
Top
Subscribe to our newsletter
About Contact Submit RFP Privacy Policy

"Cohen & Co" is the brand name under which Cohen & Company, Ltd. and Cohen & Co Advisory, LLC, and its subsidiary entities, provide professional services.

Cohen & Company, Ltd. and Cohen & Co Advisory, LLC practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards.

Cohen & Company, Ltd. is a licensed independent CPA firm that provides attest services to its clients. Cohen & Co Advisory, LLC and its subsidiary entities provide tax, advisory and business consulting services to their clients and are not licensed CPA firms.

The entities operating under the Cohen & Co brand are independently owned and are not responsible for the services provided by any other entity operating under the Cohen & Co brand. Our use of terms such as “our firm,” “we,” “us” and other terms of similar import denote the alternative practice structure of Cohen & Company, Ltd. and Cohen & Co Advisory, LLC.

© 2025 Cohen & Co