Your clients' tax credits are only as secure as the compliance behind them.

No. Empact is not a law firm and does not render tax opinions. Empact provides the underlying compliance documentation, certifications, and audit-ready records that your tax counsel, accounting team, or underwriting team relies on to issue their own opinions, letters, or coverage. Partners typically use Empact to extend the rigor of their diligence without expanding internal headcount.

Yes. Empact's certifications and reliance letters are structured to satisfy the diligence standards of leading tax equity investors, transferability buyers, and the law firms that represent them. Our processes have been validated through Agreed Upon Procedures (AUP) engagements with Big 4 accounting firms, which gives downstream parties additional comfort during closing.

Agreed Upon Procedures is an attest engagement where an independent accounting firm performs specific procedures over Empact's compliance methodology and the supporting documentation, then issues a report on the findings. Empact has completed AUP engagements with Big 4 accounting firms. Partners can share the AUP report with their clients and counterparties as part of the diligence package.

Empact does not generally white-label certifications, because the value of the certification depends on the independent third party that issued it. We do work co-branded engagement workflows, joint diligence reports, and channel arrangements where your firm leads the client relationship and Empact delivers the compliance work product under its own name. We can structure the engagement to fit how your firm prefers to present third-party work.

All three are supported. Many law firms and accounting firms refer projects to Empact and stay involved as the trusted advisor while Empact runs the compliance engagement directly with the project owner. Some firms engage Empact under a per-project scope to support a specific transaction. Marketplaces and insurance underwriters often work with Empact on a programmatic basis across their pipeline. The right structure depends on volume and how your firm prefers to bill.

Empact monitors compliance for the full recapture or credit term. For Investment Tax Credit projects, that is the 5-year recapture period after the placed-in-service date. For Production Tax Credit projects, monitoring runs across the 10-year credit generation term. Operational issues that arise during this window are flagged and resolved before they create a recapture event for your client.