Mergers & Acquisitions Part 1: The Accountant's Role 2024

Are you assisting clients who are selling or buying mid-size companies? We'll examine the accountant advisor's essential role in drafting and structuring purchase-price adjustment mechanisms, due diligence and accounting for transactions. We'll also review considerations such as buyer/seller perspectives and preferences, letters of intent, significant components of definitive purchase agreements, and the high-level tax considerations of buyers/sellers-including the implications of Section 338(h)(10) elections. Get ready to explore the M&A process from non-disclosure agreements to post-closing operations, focusing on the CPA's role and ways to help clients. Be sure to register for both courses in this series: Mergers & Acquisitions Part 1: The Accountant's Role Mergers & Acquisitions Part 2: Financial Accounting

Presenters - Nancy Ann Rix

Designed For: Financial and accountant advisors.

Role Level - Manager/Senior Manager; Director; Executive/VP; C-Suite; Sole Practitioner; Board

• Recognize the M&A process and the accountant's role
• Determine how deal drivers present opportunities for client service
• Evaluate critical deal points and terms
• Determine how to plan and execute an effective due diligence process

• The purpose and role of financial due diligence in the deal process, including quality of earnings analysis, evaluation of forecasts and sustainability of cash flow
• Working capital adjustments and balance sheet due diligence
• The impact of contemplated pricing, earn-outs and holdbacks
• The deal timeline and flow of information
• Understanding the terms and structure that fit the buyer and seller objectives
• Tax and financial accounting treatment of select issues

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