The Accountant's Role in Mergers and Acquisitions

Course Details

Date

Monday, November 18, 2019

4:30am – 12:00am
(Registration: 4:00am)

Field of Study

Accounting

Course Number

4193281C

CPE Credit

8.0 hours CPE credit

Level of Knowledge

Intermediate

Vendor

CalCPA Education Foundation

Prerequisites

Some knowledge of M&A process.

Description

Review issues professionals encounter in assisting clients who are selling or buying mid-size companies. Examine the accountant advisor's essential role in drafting and structuring purchase-price adjustment mechanisms, due diligence and accounting for transactions.

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. Explore the M&A process from non-disclosure agreement to the post-closing operation, focusing on the CPA’s role and ways to help clients.

Materials are provided as an ebook for this course.

Highlights

  • 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

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.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$245.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$375.00
Your Price $375.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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