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Ethics Hotline

Cohen & Co is committed to conducting all our professional services and engagements with integrity, objectivity and professional rigor, and all of our people adhere to our code of ethics and other relevant policies. If something about our work, conduct or independence does not seem right to you, we want to hear about it. That is true whether you are a client, investor or other user of our reports, vendor, subcontractor or anyone else who interacts with our firm.

Start with your engagement team when you can

If you are comfortable doing so, the fastest path to resolution is usually a direct conversation with the Cohen & Co partner or manager with whom you work.

This page is for the times when that is not the right option: when the concern involves the engagement team itself, when you have already raised it without resolution or when you would simply prefer to report your concern another way.

Who can use this channel

This channel is open to anyone outside our firm, including:

  • Clients and prospective clients of Cohen & Co
  • Audit committee members, boards of directors and management of our clients
  • Investors, lenders, limited partners, fund shareholders and other users of the reports we issue
  • Vendors, subcontractors and business partners
  • Former clients and former business partners
  • Any other member of the public with a concern about our firm or our people

Cohen & Co employees and partners have separate internal reporting channels and should follow the process described in firm policy.

What to report

This channel is intended for concerns about the conduct of Cohen & Co or its professionals, including:

  • Engagement quality. This includes how any engagement was planned, performed, supervised, reviewed or reported. This applies across all our service lines, including audit, attest and other assurance work as well as tax, advisory and consulting engagements.
  • Independence and conflicts of interest. This includes relationships, services or financial interests that may impair our objectivity.
  • Accounting, auditing, tax or financial reporting matters. This includes how we handled a reporting or filing position.
  • Violations of professional standards. This includes those set by the AICPA, PCAOB, SEC, a state board of accountancy or another applicable body.
  • Fraud, theft, bribery or other illegal acts. This includes any such acts involving our firm or our people.
  • Confidentiality or data handling. This includes improper use or disclosure of client information.
  • Harassment, discrimination or retaliation. This includes any such actions involving a Cohen & Co professional.
  • Any other conduct you believe is inconsistent with our professional obligations or our values.

You do not need to be certain something is wrong before you report it, and you do not need proof. A good-faith concern is reason enough to reach out.

What this channel is not for

Some matters are handled better elsewhere. Please use another route for:

  • Emergencies or immediate threats to safety. Contact your local emergency services.
  • Billing questions, fee disputes or contract negotiations. Contact your engagement partner.
  • General service feedback, scheduling or staffing preferences. Contact your engagement partner.
  • Requests for proposals or new business inquiries. Visit our dedicated RFP submission page.

Confidentiality and anonymity

You may identify yourself or report anonymously. Both are welcome, and the choice will not change how seriously we take your concern.

If you report anonymously, you will not be asked for your name or contact information, and the intake system does not capture information that would identify you. If you identify yourself, we will keep your identity confidential and share it only with those who need it to review and resolve the matter, or when disclosure is required by law or professional standards.

Either way, you will receive a case reference number and access code when you submit. You can use them to check the status of your report, answer follow-up questions and add information at any time, while remaining anonymous if that is what you have chosen.

Staying anonymous does not mean losing contact with us. Our platform supports secure two-way messaging with anonymous reporters, so we can ask clarifying questions and send you updates without ever learning your name.

Specific information helps us act faster, so please include dates, engagements, entities, names and documents where you can. If you do not have those details, report the concern anyway and tell us what you know.

No retaliation

Cohen & Co prohibits retaliation against anyone who raises a concern in good faith and against anyone who takes part in a review.

For those outside our firm, that means we will not terminate an engagement, alter our fees, reduce our level of service or change our commercial relationship with you because you raised a concern through this channel. This protection applies whether or not your concern is ultimately substantiated.

If you believe you have experienced retaliation, report it through this same channel. We treat retaliation as a serious matter in its own right.

How to report

Online: Click here to submit your report. This is available 24 hours a day, 365 days a year, from any device.

You can type your report or, if you would rather speak than write, record a voice message through the same form.

Our reporting channel is operated by FaceUp, an independent third-party provider not affiliated with Cohen & Co. FaceUp does not store IP addresses, strips identifying metadata from submissions, anonymizes recorded voice messages, and does not run any third-party tracking or analytics on the reporting form. Reports are encrypted in transit and at rest.

What happens after you report

  • Acknowledgment. We will acknowledge your report through the case reference number you receive when you submit.
  • Review. Our Chief Risk & Quality Officer and General Counsel review reports.
  • Investigation. We set the scope of the review based on the nature of the concern. It may involve interviews, document review or inspection of engagement files.
  • Resolution. We take action when warranted, which can include remediation of engagement work, personnel action or changes to firm policy.
  • Follow-up. We will tell you when the matter has been closed. Confidentiality obligations and privacy considerations may limit what we can share about the outcome.

Which entities this covers

This channel covers Cohen & Company, Ltd., the licensed independent CPA firm that provides our attest services, along with Cohen & Co Advisory, LLC and its subsidiary entities, which provide tax, advisory and business consulting services. You do not need to identify which entity performed the work in question to communicate your concern.

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"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.

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