Marcum is among the first national accounting and advisory firms to establish a practice dedicated to serving the PEO industry.

Marcum’s Professional Employer Organization (PEO) Group provides PEOs with personalized and attentive service, strong technical expertise, and uncompromising integrity.

At Marcum, we know that companies that work with PEOs grow faster, have lower employee turnover, and are 50 percent more likely to sustain viable businesses. Just as your clients need you as the right business partner, we believe that you need Marcum as your business partner in order to stay compliant and competitive.

Marcum is committed to the growth and success of our clients by providing strategic and timely tax, accounting, and assurance services; advisory, valuation, and litigation support; managed accounting services designed to help build a more profitable and valuable PEO business.

Regulations related to the PEO industry can be complex and vary from state to state, making compliance with these rules an ongoing challenge. We understand the unique tax, accounting, data security and regulatory compliance issues of the PEO industry. Our talented team of advisors has been working in the industry for more than 20 years and understands the complexity of both state and federal regulations governing PEO operations.

We are a member of:

  • The National Association of Professional Employer Organizations (NAPEO)
  • The Florida Association of Professional Employer Organizations (FAPEO)

There is no one-size-fits-all solution for PEOs. The lack of standard definitions, the complex variations pertaining to individual PEOs, and the multitude of contractual arrangements between employers and PEOs make it difficult to develop standard solutions.

This is all the more reason why choosing the right accounting, assurance and advisory partner is a critical decision. Ask Marcum.

Issues Unique to the PEO Industry

PEOs must comply with auditing and payroll regulations in order to stay licensed. The best of the best PEOs are certified by the IRS, which requires additional reporting. PEOs store sensitive data and process client payrolls that must be protected. Many PEOs have customers in multiple states, and individual state regulations and requirements can add up fast. Marcum can assist with all of these challenges.

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PEO Services

Marcum’s Professional Employer Organization Group is established in major markets throughout the U.S. and has worked with some of the largest organizations in the industry.


  • Audited financial statements
  • Audited financial statements for benefit plans with more than 100 participants
  • Examination for compliance with certified PEO designation
  • Agreed upon procedures for quarterly filings in certain states


  • Federal corporate tax compliance
  • State and local nexus analysis and corresponding tax compliance
  • Sales tax compliance
  • Tip credit analysis
  • State registrations


  • System Organization Controls reporting – SOC 1, 2 and 3
  • Data privacy and compliance
  • Transaction support including due diligence, post- or pre-acquisition services, and valuation


Select the region to view contacts.

Patty  Hamilton

Patty Hamilton


  • Assurance
  • Tampa, FL
Mary Jo  Dolson

Mary Jo Dolson


  • Tax & Business
  • Tampa, FL
Daniel  Dowell

Daniel Dowell

Office Managing Partner

  • Assurance
  • Tampa, FL
Michael  Perez

Michael Perez


  • Tax & Business
  • Tampa, FL