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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.

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Assurance Services

Employee Benefit Plan Audits Internal Controls Investment Company Audits Private Company Audits SOC Readiness & Compliance

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 M&A Advisory Outsourced Accounting Solutions Risk Assurance & Advisory 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.

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Key Industries

Digital Assets Investment Companies Manufacturing Private Companies Private Equity Real Estate & Construction Technology & Life Science
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Browse valuable articles and publications our experts have written to help you and your organization answer key questions — and consider new ones.

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Investment Companies

Exchange-Traded Funds

News

Cohen & Company Closes Deal with BBD’s Investment Management Group

Combined team becomes second-largest ETF auditor and fourth-largest registered funds auditor in U.S.

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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

Meet Our Leadership

Brett Eichenberger, CPA

Market Leader, Registered Funds
beichenberger@cohencpa.com
216.649.1704

Related Insights

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The Comingling of Digital Assets and Registered Funds: Can It Be Successful?

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SEC Proposes Swing Pricing and Changes to Liquidity Risk Management Framework for Open-End Funds

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Innovation and Growth in the ETF Industry 

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