EisnerAmper × NFL
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The NFL's internal audit program demands more than technical competence. It demands a partner who understands the League, its calendar, its financial mechanics, its licensing ecosystem, and the sensitivity of everything it touches.
Standard, operational & specialized audits. Quarterly compliance analytics + annual SOX-lite controls assessment.
Revenue sharing, box-office reporting & key League policy compliance. ~50 audit days per club.
10 club IT audits (NIST) + 10 stadium cybersecurity reviews (DHS/NIST). 1 week on-site per review.
Partner royalty audits, claim tracking/collection & issue recording/resolution oversight.
Risk advisory, KRI tracking, international game readiness support & ad hoc management requests.
Vendor & revenue partner compliance with contract terms. ~35–40 audit days per engagement.
Fact-gathering, documentation review, interviews & coordination with relevant stakeholders.
Approximately 50–55 concurrent projects spanning 7 verticals, with hard scheduling constraints: no club reviews during playoffs, no third-party work around the Super Bowl, and a mandatory March off-season close for Member Club audits.
Eighty percent of the Member Club audit work requires direct knowledge of the NFL business model, including revenue sharing mechanics, box-office reporting, ownership and debt policies, not just standard financial audit methodology. The licensing program requires a proven royalty audit methodology built for volume, across approximately 50 partners annually.
Sports and entertainment audit depth, royalty & licensing expertise, NFL business model fluency, and a partner-led team that can handle both a club financial review and a 50-partner licensing program simultaneously. The winning firm understands the NFL calendar as well as the NFL itself.
In large outsourced internal audit engagements, the same failure patterns repeat. The most experienced professionals pitch; the least experienced deliver. The partner you meet in the proposal becomes a relationship manager you rarely see again.
Generic methodology doesn't translate to the NFL's environment. The League's calendar, its revenue sharing mechanics, its licensing ecosystem, and the sensitivity of audits touching Football Operations or Player Health are not standard. A firm that treats this like any other engagement will produce work that feels like any other engagement.
Scale alone is not a differentiator. What matters is the right scale: enough depth to handle concurrent work across all verticals, but not so large that the NFL becomes a rounding error in a global portfolio of thousands of clients.
A firm whose Sports & Entertainment Group has operated at the league and franchise level for over 30 years, not one learning the business on the NFL's time and budget.
Named partners with direct lines, personal commitments, and skin in the game, including a meaningful at-risk fee structure tied to defined, measurable SLAs.
The same team from kickoff to Audit Committee presentation, year over year, building institutional knowledge that compounds in value across the contract term.
EisnerAmper is headquartered in New York City, the same city as NFL League Office. Our engagement leadership is minutes from 345 Park Avenue, available for same-day in-person meetings without travel logistics.
We are the 6th largest accounting firm in New York and a Top 20 firm nationally, large enough to bring full-service capabilities across every NFL audit vertical, with the concurrent staffing model and surge capacity to sustain them.
Our Sports & Entertainment Group has worked with leagues, franchises, arenas, stadiums, and licensing organizations for over 30 years. Our Royalty Audit and Contract Compliance professionals have audited consumer products licensees, across apparel, accessories, footwear, and hardlines, at exactly the scale the NFL's licensing program requires.
We are not learning this business. We are already in it.
There is a version of this engagement where you get a large firm with the resources to handle it, often assigning the next two years chasing junior staff who've never set foot in an NFL building. And there is a version where you get a firm that knows your name and stays, yet quietly lacks the bench to run 50 licensing audits, 10 club reviews, and a stadium cybersecurity program concurrently. EisnerAmper is neither. We are a Top 20 national firm with $1B+ in revenue and 4,500 professionals, and we operate with the culture and accountability of a firm that treats every engagement as its most important one.
We are not a national firm with a New York outpost. We are a New York firm, the 6th largest in this market, with deep roots in the city's sports, media, and financial communities. Our engagement leadership is minutes from 345 Park Avenue. When the NFL needs to meet, there is no flight to book.
Fifty-five concurrent engagements across seven verticals demands a firm with the depth to sustain parallel workstreams, the expertise to move between a club financial review and a stadium cybersecurity assessment, and the surge capacity to absorb scope changes without breaking delivery. We have all of that, with named partners personally accountable for every deliverable.
At the largest firms, a client like the NFL is managed. At EisnerAmper, it is served. Our Sports & Entertainment, Risk & Compliance, Royalty Audit, and IT Risk professionals all treat this as a priority: a flagship engagement in a focused portfolio. The people you meet in this proposal are the people in the room with you, at every Audit Committee presentation, for the life of the contract.
Most Recommended Accounting Firm, USA Today, two consecutive years. Best Firm for Technology, Accounting Today, 2025. Not self-assessments. The judgments of clients and peers who have compared us against every firm in this market.
"You will know your partners. They will know your business. The same team that wins this engagement closes it. Year one, year two, beyond. Institutional knowledge compounds. We are here for that."
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EisnerAmper has been a trusted partner to professional sports leagues and franchises for over a decade, performing the same types of revenue sharing, compliance, and due diligence work the NFL is seeking.
The revenue sharing, club compliance, and licensing work we perform for the NBA, NHL, MLS, and NFL franchises today is the same work the NFL is asking its internal audit partner to deliver at scale, with discretion, and on deadline.
Sports franchises and leagues, media companies, and entertainment entities are facing unprecedented challenges and opportunities. EisnerAmper's Sports and Entertainment Group provides services to match this dynamic business environment, with professionals who have spent their careers inside these industries, not advising them from the outside.
Revenue sharing compliance, salary cap verification, box-office reporting, collective bargaining compliance, and franchise-level financial audits, the mechanics that underpin the NFL model.
Rights fee compliance, distribution agreement audits, digital content licensing, and royalty audits across broadcast, streaming, and syndication platforms.
Ticketing compliance, box-office audits, concession and merchandise royalty verification, and special event financial reviews including stadium and arena operations.
EisnerAmper's Royalty Audit and Contract Compliance group specializes in auditing licensees on behalf of licensors. We have audited licensees across a variety of industries in the U.S. and around the globe. Not only does the group identify and quantify underpaid royalties and other amounts due. We also protect our clients' brands and trademarks and provide business intelligence regarding the activity of licensees and partners.
Taking into consideration the importance of the licensee/licensor relationship, our approach is efficient and effective, resulting in a profit center for our clients. Licensees often under-report royalties, and our royalty compliance services reduce revenue slippage, protect value, and provide essential information on the activities of your licensees and partners.
Apparel, accessories, footwear, hardlines, softlines, the core of the NFL licensing universe. We have audited at exactly this scale.
Software, gaming, streaming, and digital content licensing, verifying royalty calculations and usage reporting in complex digital distribution environments.
Music publishing, book publishing, and broadcast rights, including valuation of music copyrights and royalty audit across multi-source revenue streams.
Protecting licensors' brands and trademarks through structured audit programs, with sensitivity to the commercial relationships involved.
Media and entertainment entities face unique challenges and compliance requirements. EisnerAmper's professionals have deep experience across the full content value chain, from production and financing through distribution, licensing, and catalog management.
Auditors & tax advisors to multiple movie and TV production companies, including 101 Studios, the production and financing entity behind most of the Taylor Sheridan universe (Yellowstone, 1883, Landman, etc.).
Auditors & tax advisors to many of the leading film, TV, and music catalog companies, including royalty compliance, valuation, and revenue verification across multi-source licensing streams.
EisnerAmper applies a consistent, risk-based methodology across all NFL audit verticals, adapted in execution to each engagement's unique scope, sensitivity, and stakeholder environment.
Detailed methodology narratives for each service offering will be added below as they are finalized. Each section follows the six-step cycle above, adapted to the specific vertical.
Every investigation is unique; we tailor our approach and timeline accordingly. Our custom, case-specific approach is led by credentialed professionals throughout.
EisnerAmper works with management to clarify allegations, objectives, scope, materiality considerations, and evidentiary requirements. A preliminary evaluation, including targeted data analytics where appropriate, and is performed to focus areas of concern and inform the investigative approach. We assemble a credentialed, case-specific team with the relevant forensic and investigative expertise.
Our team conducts focused fact-gathering procedures, including deep-dive analytics, documentation review, interviews, and forensic techniques as appropriate. We leverage eDiscovery and digital forensics tools to efficiently analyze evidence. This disciplined, evidence-based approach allows us to identify, substantiate, and where applicable, quantify potential losses while managing investigative effort efficiently.
We deliver objective, fact-based findings supported by clear and well-organized documentation. We discuss results with management and prepare a final report summarizing the scope of work, procedures performed, evidence collected, and conclusions, including estimated loss and recovery where applicable.
EisnerAmper works with management on any decision to prosecute, litigate, or pursue other potential actions arising from investigative findings. We support management by preparing information and coordinating with relevant parties, and can assist with training and knowledge transfer to strengthen internal controls and reduce the risk of future fraudulent activity.
EisnerAmper is prepared to deliver under any model: independently, collaboratively, or as embedded staff, tailored to each NFL vertical. Our preferred and recommended model is Full Outsourcing on a fixed-fee basis.
EisnerAmper provides some or all audit resources working alongside NFL Internal Audit Management. Work is presented on NFL letterhead; NFL assumes risk and responsibility.
EisnerAmper professionals work directly under NFL management, fully embedded in the internal audit function for the engagement duration.
EisnerAmper assumes full ownership of the audit function, from planning through reporting. Results on EA letterhead; EisnerAmper assumes full risk and responsibility.
| Bundle | Days/Yr | Model | EisnerAmper Depth |
|---|---|---|---|
| Consumer Products Licensing | TBD* | Full Outsource | Anchor vertical, core royalty audit practice |
| Club F&A | 500 | Co-sourced | Revenue sharing & club compliance expertise |
| 3rd Party Compliance | 105 | Co-sourced | Direct overlap with contract compliance |
| Corporate: Standard | 220 | Co-sourced | Core internal audit capability |
| Corporate: Operational | 220 | Co-sourced | Sports & media industry knowledge applied |
| Advisory / ERM | 250 | Co-sourced | Risk advisory documented capability |
| Investigative Services | 25 | Co-sourced | CFE-credentialed forensic staff |
| Quarterly Data Analytics | 40 | Co-sourced | Power BI / Python capability |
| Corporate: Specialized | 220 | Co-sourced† | Year 1 NFL knowledge investment |
| InfoSec | 700 | Co-sourced† | NIST framework; confirm cyber team capacity |
* Effort-day estimate pending NFL clarification. † Year 1 structured onboarding investment proposed.
| Period | NFL Calendar | Audit Activity |
|---|---|---|
| April – July | Draft, OTAs, Training Camp | League Office audits; 3rd party; onboarding |
| Aug – Sep | Preseason → Regular Season | Club F&A begins; InfoSec reviews launch |
| Oct – Dec | Regular Season | Club F&A; Licensing at volume; Corporate; ERM |
| January | ⚠ Playoffs: Blackout | No Club F&A or 3rd party engagement |
| February | ⚠ Super Bowl: Blackout | No 3rd party; internal work only |
| March | Off-season; Free Agency | Club F&A completes by month end; reporting |
Zero disruption to the NFL's active audit portfolio. Named team from Day 1.
A dual-practice bench that flexes with the NFL's evolving needs, without missing a beat.
When scope expands or timelines shift, we redeploy credentialed senior professionals across both Assurance and Advisory practices within days, not weeks.
Fixed-fee engagements are structured with clearly defined change-order thresholds, giving the NFL cost certainty without being locked into a scope that no longer reflects reality.
Cybersecurity, forensics, licensing compliance, and ERM. When an engagement requires a specialist, we bring them from the same integrated team. One accountable firm.
With offices steps from NFL headquarters, EisnerAmper scales with the NFL's calendar, working with it.
Full-year view of when each vertical is active. Investigative Services are ad hoc and not scheduled. Annual Financial Controls Assessment (SOX-lite) runs in Q3.
Investigative Services are performed on an ad hoc basis and are not scheduled. Advisory/ERM activities run year-round on an on-demand basis.
Status update with NFL IA Management, including agenda, open items, escalation flags
Portfolio dashboard & open issues tracking, progress against annual plan
Compliance analytics delivery, refreshed focus areas & emerging risks
Audit Committee reporting, full program summary & risk landscape
Escalation & critical findings, with same-day response to NFL IA queries
Click any photo to view the full partner biography on EisnerAmper.com.
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The NFL isn't looking for an auditor. It's looking for a partner that understands the League and shows up that way every single day."
The NFL is seeking a qualified outsourced internal audit partner to serve as the operational backbone of a complex, multi-vertical audit program covering approximately 50–55 engagements annually. The selected firm must demonstrate not just technical audit competence, but a deep understanding of the NFL's unique business model, including the economics of a 32-franchise private league, the nuances of revenue sharing and club compliance, and the operational rhythms of a year-round sports enterprise.
More than auditing: the NFL needs a firm that can protect the integrity of its revenue-sharing model, enforce compliance across 32 franchises, and act as a trusted extension of its internal governance.
Nina Kelleher serves as Lead Engagement Partner with direct oversight of all service verticals. Dotted lines represent specialist and support relationships.
EisnerAmper brings the full weight of a Top 20 national firm to this engagement, with the senior attention of a boutique.
Replace with real contacts. Pre-notify all references before submission: the NFL evaluation team may call during March 23–27.
[Description of services provided: royalty audit, club compliance, contract compliance, etc.]
[Description of services provided]
[Description of services provided]
All engagements may be staffed from the following levels. Rates to be completed prior to submission.
| Level | ~Years of Experience | Description | Hourly Rate |
|---|---|---|---|
| Partner | 20+ | Engagement oversight, quality review, Audit Committee and NFL IA leadership interface, final sign-off on all deliverables. | [TBD] |
| Director | 15–20 | Day-to-day engagement management, workpaper review, client relationship management, issue escalation and resolution. | [TBD] |
| Sr. Manager | 10–15 | Fieldwork oversight, audit program development, draft report preparation, staff supervision and review. | [TBD] |
| Manager | 7–10 | Fieldwork execution and supervision, control testing, workpaper preparation and indexing, status reporting. | [TBD] |
| Sr. Associate | 4–7 | Testing execution, sampling, documentation, interview support, and workpaper preparation under manager oversight. | [TBD] |
| Associate I | 2–4 | Fieldwork support, document collection, basic testing procedures, and workpaper documentation under senior review. | [TBD] |
| Associate II | 0–2 | Entry-level fieldwork support, data gathering, evidence organization, and administrative coordination. | [TBD] |
Fixed-fee pricing by engagement bundle. Proposed bundled costs to be completed prior to submission. All pricing assumes the staffing model, sampling approach, and concurrency assumptions disclosed in Attachment A.
| Audit Area | Bundle Type | Year 1 Examples | # Audits/Yr | Avg. Effort Days | Total Days | Proposed Bundled Cost |
|---|---|---|---|---|---|---|
| Corporate Audits | Standard | Accounting (Close/Asset Mgmt); Procurement; HR; Payroll | 4 | 55 | 220 | [TBD] |
| Operational & Revenue | Public Policy & PAC; Data & Analytics; Corporate IT Ops/Security; Consumer Products | 4 | 55 | 220 | [TBD] | |
| Specialized / Sensitive | Player Health & Innovation; Investigations; Management Council; Football Operations | 4 | 55 | 220 | [TBD] | |
| Club F&A | Club F&A | Club Financial & Administrative Audits | 10 | 50 | 500 | [TBD] |
| InfoSec | IT & Cybersecurity | Club IT Audits; Stadium IT Audits | 20 | 35 | 700 | [TBD] |
| 3rd Party | Contract Compliance | Third-party contract compliance & special event support | 3 | 35 | 105 | [TBD] |
| Licensed Product | Royalty & Contract Compliance | Apparel & Hardlines (80% smaller companies) | 50 | TBD | TBD | [TBD] |
| Advisory & ERM | Advisory, ERM & Risk Support | Risk Advisory Support & Ad Hoc Requests | 1 | 250 | 250 | [TBD] |
| Investigative | Investigative Services | Ad Hoc Investigation Support | 1 | 25 | 25 | [TBD] |
| Data Analytics | Quarterly Data Analytics | AP, Procurement, T&E, Contracting, Payroll, etc. | N/A | 40 | 40 | [TBD] |
| Grand Total Estimated Effort Days | 2,280 | [Total TBD] | ||||
* Licensed Product effort days and Royalty/Contract Compliance bundle cost to be scoped separately based on volume confirmation. All other totals reflect estimated annual effort at proposed staffing ratios.
EisnerAmper commits to the following service level standards across all NFL Internal Audit engagements. A portion of fees will be placed at risk against these metrics.
| KPI / SLA | Definition | Target |
|---|---|---|
| On-Time Delivery | Final report issued within agreed deadline | [X]% |
| Draft Turnaround | Draft issued within agreed days of fieldwork close | [X] days |
| Status Reporting | Weekly update delivered with agenda, on schedule | 100% |
| Issue Response | Response to NFL IA queries within 1 business day | 100% |
| At-Risk Fee | Percentage of annual fees at risk for SLA non-performance | [X]% |
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| Date | Milestone |
|---|---|
| Feb 27, 2026 | Vendor questions due to NFL Procurement |
| Mar 4, 2026 | NFL answers to vendor questions |
| Mar 13 · 5PM ET | Proposals due: PowerPoint + Attachment A + all attachments |
| Mar 20, 2026 | Evaluation complete; down-select |
| Mar 23–27 | Presentations to Selection Committee |
| Apr 8, 2026 | NFL Management decision |
Note: All formal RFP communications must go exclusively through NFL Procurement:
Brian Krisburg · [email protected] | Bennett Sciacca · [email protected]
For questions about this proposal, contact the EisnerAmper engagement team directly:
[Direct phone]
[Email address]
This proposal is binding on EisnerAmper in all respects for 180 days from the date of submission.
