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When an employee of a US enterprise switch their status from US lawful permanent resident to US citizen, must they report the change to their US employer?

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No. There is no practical difference for an employer between a permanent resident and a citizen.

Employers do have to check employees' authorization to work, but they do not have to maintain on file a record of the current basis of each employee's authorization. They need to reverify authorization for employees whose authorization expires, but permanent residents, like citizens, don't have to worry about that. For permanent residents and citizens alike, the I-9 form is simply a record of the document shown to the employer at the time the employer checked, which is the beginning of the employee's employment.

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    What about security clearances and information restricted under ITAR and EAR?
    – mkennedy
    Commented Aug 31, 2020 at 15:41
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    @mkennedy if someone is already employed without those things, then it's not relevant. In the special case of an LPR whose employer wants to assign new responsibilities after they gain access to those things, or of an employee who wants to apply for a new position that requires such access, then yes, the employee should inform the employer after naturalizing. But that obligation is a special case that arises from the specific employer-employee relationship, not a general requirement.
    – phoog
    Commented Aug 31, 2020 at 15:58
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    @mkennedy anyway, under ITAR it seems that most LPRs fall within the definition of "US person."
    – phoog
    Commented Aug 31, 2020 at 16:06
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    @phoog Maybe I'm not following what you're saying in your second paragraph, but employers do need to reverify the work authorization (uscis.gov/i-9-central/complete-correct-form-i-9/…) when it expires. However, that does not apply in this case at it applies to neither US citizens or LPRs. But I think your second paragraph asserting that employers don't need to reverify is overly general. Could you clarify if the misunderstanding is on my part or your's?
    – Matthew FitzGerald-Chamberlain
    Commented Sep 1, 2020 at 2:55
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    @MatthewFitzGerald-Chamberlain you are correct. I wasn't thinking generally enough. I will edit.
    – phoog
    Commented Sep 1, 2020 at 3:09

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