Cohen & Co is a business services firm based in the United States, specializing in accounting services. Founded in 1977, the company has grown to employ between 501 and 1,000 individuals and generates significant revenue, approximately $96.8 million. The firm provides expertise in various financial aspects, including mergers and acquisitions (M&A). A notable publication from Cohen & Co is a white paper focused on purchase price adjustments in M&A transactions, which outlines the purpose, practices, and value considerations associated with these adjustments. The document highlights the importance of mechanisms such as the Net Working Capital Purchase Price Adjustment (PPA), which serves to protect both buyers and sellers in the event that the acquired company's balance sheet does not meet the agreed-upon expectations at closing. Through its publications, Cohen & Co demonstrates its commitment to providing valuable insights and guidance in the realm of accounting and financial transactions.