CPA Firm Mergers and Acquisitions

Plan and execute the successful sale of your CPA firm. This course guides you through valuation methodologies, key negotiation points, and succession planning strategies that protect retirement outcomes. Learn how to structure deals, transition clients smoothly, and address operational and contractual risks. Identify practical steps to increase firm value before going to market. Equip yourself to manage every stage of a merger or acquisition and maximize the long-term financial return on your practice.
Format

PDF Course

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Duration

3 Hours

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Course Information

Author: Steven Bragg
Course Number: FN1028

Learning Objectives
  • Describe what is required for a successful merger transaction.
  • Explain the circumstances under which a CPA firm may need to sell out, acquire, or merge with another firm.
  • Specify the metrics that could be of interest when evaluating a merger or acquisition candidate.
  • Identify the reasons for structuring an acquisition to look like a merger.
  • Describe the reasons for the various due diligence activities.
  • Explain the circumstances under which the financial viability of a buyer can be harmed.
  • Specify the methods commonly used to value a firm for an internal sale.
  • Describe the best funding method to support an internal sale.
  • Describe the actions that can be taken to build a CPA firm’s brand with clients.
  • Specify the most important criteria to use when searching for a successor.
  • Identify the circumstances under which succession planning can fail.
  • Identify the different forms of training and other forms of support that can be given to employees.
  • Describe the clauses in a partnership agreement that relate to the financial viability of the firm.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Finance
Prerequisites: None
Advance Preparation: None
Latest Review Date: March 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.