James W. Kaiser, CPA

Jim Kaiser is BBD's managing partner and a partner with BBD's Investment Management Group.

He has dedicated his nearly 20 years of accounting and auditing experience to the service of the investment management industry. 

Jim’s specialized expertise related to investment companies includes:

  • Accounting and tax issues related to real estate-focused interval funds
  • Fund mergers, including the identification of the accounting survivor as well as the computation of limitations on loss carry-forwards 
  • Mutual fund start-ups, including avoiding the unintentional creation of a preferential share class
  • Accounting and tax issues related to innovative products
  • Mauritius special-purpose vehicles
  • Implications for funds related to investments in convertible bonds
  • Establishments of controlled foreign corporations as a means to gain commodity exposure without failing the IRS qualifying income requirement for regulated investment companies 

Jim regularly presents seminars to clients, third-party accounting service providers, and other industry contacts on the implications of new accounting pronouncements and other developments affecting mutual funds. He also is responsible for the development of the firm’s proprietary audit programs for registered investment companies and is active in training and mentoring BBD Investment Management Group staff.

Education

  • Rutgers University- Bachelor of Science, accounting 

Associations

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