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
Back to People

James Kaiser, CPA

Partner, Cohen & Co Advisory, LLC
Partner, Cohen & Company, Ltd.

Contact Information

Philadelphia, PA
jkaiser@cohenco.com
445.269.2351
  • Assurance Services
  • Exchange-Traded Funds
  • Investment Companies
  • Investment Company Audits
  • Mutual Funds

Over the course of Jim’s 25-year career, he has established a reputation as a strong communicator who is passionately committed to serving clients. That passion extends beyond technical knowledge. Jim is genuinely engaged in the industry, its products and innovations. Empathetic to clients and their concerns, he works tirelessly to do the right thing and provide the most value he can.  

Since beginning his public accounting career in 1998, Jim has developed specialized expertise in the investment company space, including accounting and tax issues related to real estate focused interval funds and innovative products. He advises on fund mergers, including the identification of the accounting survivor as well as the computation of limitations on loss carry-forwards; implications for funds related to investments in convertible bonds; fair valuation and pricing issues. Jim is experienced in accounting and implementation of fulcrum fee arrangements, establishments of controlled foreign corporations, complex derivative transactions, and determining optimal year-ends based on a fund’s unique investment objective and strategy. Jim informs and assists clients with various start-up considerations for exchange-traded funds (ETFs), such as tax efficiency and regulated investment company diversification compliance, and special consideration for creation units of ETFs with emerging markets exposure. 

  • Investment Company Institute (Accounting/Treasurers Committee, Independent Accountants Advisory Group)
  • Pennsylvania Institute of CPAs (Peer-to-Peer Consultation Panel for Investment Companies and Mutual Funds)
  • American Institute of CPAs 

Jim lives in Haddon Heights, New Jersey, with his wife, their two children and two dogs. He loves spending time at the beach in Cape May and is a huge fan of surfing. A former collegiate golf player, Jim also feels at home on the golf course and continues to be an avid player. 

Credentials & Education

  • Certified Public Accountant (Pennsylvania)
  • B.S. in accounting, Rutgers University

Thought Leadership

October 18, 2023

Should an ETF Investing in Foreign Securities Use Fair Value Adjustment Factors?

Read More

May 11, 2023

Launching an ETF: A Playbook to Success

Read More

February 2, 2023

Cohen & Co Acquires BBD’s Investment Management Group

Read More
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