Virtual
Mergers & Acquisitions Part 1: The Accountant's Role 2024
Date: Jan. 14, 2025
Time: 8 – 11:30 a.m. PT
Overview
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:
Product Code
1000002879-126095
Credit Type
CPE: 4CPE-AA: 4CPE-Technical: 4Accessibility
Closed Captioning Available
Intended Audience
Financial and accountant advisors.
NASBA Field of Study
Accounting
Level of Difficulty
Intermediate
Prerequisites
Some knowledge of M&A process.
Advance Preparation
None
Learning Objectives
Major Subjects
- 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
Faculty
Additional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.