Mergers & Acquisitions Part 1: The Accountant's Role 25-26

Description

Are you assisting clients who are selling or buying closely held mid-size companies? We'll cover some of the basic motivations of the buyer and seller including retirement, talent acquisition, expansion of product lines and distribution channels. We'll introduce valuation concepts relevant to specific types of transactions and cover the structuring of transactions including basic asset and stock purchases, the motivations for each, and what causes these structures to become complicated for both buyer and seller. The course will cover how the advisor can assist the buyer or seller in evaluating terms and conditions including indemnity reserves and tax consequence. We'll examine the advisor's essential role in assisting other deal team members in drafting and structuring purchase-price adjustment mechanisms. We'll review letters of intent, significant components of definitive purchase agreements, the implications of tax elections such as Section 338(h)(10) elections and more. 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

Highlights

• The purpose and role of cash flow due diligence in the deal process, including quality of earnings analysis, evaluation of forecasts and sustainability
• The accountants critical role in helping clients understand balance sheet due diligence and purchase price adjustment mechanisms including working capital adjustments
• 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 treatment of select issues

Objectives

• 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

Designed For

Financial and accountant advisors.