Employee Ownership Advisory Certificate

Overview

Auditors and award recipients must understand the April 2024 Uniform Guidance revisions and the 2025 Compliance Supplement to stay compliant and avoid auditing under the wrong rules. Phil Marciano, Partner at Citrin Cooperman, highlights higher thresholds (single audit and Type A), expanded fixed amount subawards, and a higher de minimis indirect cost rate. He also emphasizes updated equipment rules, cybersecurity requirements, and timely FAC submissions to preserve low-risk status.

Highlights

• Overview of employee ownership models, including ESOPs, Worker Cooperatives, and Employee Ownership Trusts (EOTs)
• Benefits, challenges, and advisory roles in employee ownership transitions
• ESOP structure, taxation, governance, and compliance fundamentals
• Financial analysis and feasibility assessment for ownership conversions
• Financing strategies and funding sources for employee-owned businesses
• Legal and regulatory frameworks for employee ownership structures
• Implementation planning, communication, and ongoing support for sustainable employee ownership

Objectives

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.