The Accountant's Role in Mergers and Acquisitions

  • Wednesday, December 13, 2017

    9:30am – 5:00pm
    (Registration: 9:00am)
  • 8

Receive an overview of issues one may encounter in assisting clients who are selling or buying mid-size companies. Focus on the accountant advisor's important, though often overlooked, 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, major 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 post-closing operation, focusing on the CPA’s role and ways to help clients.


  • 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

Additional Information

Designed For

Accountant advisors.



Advanced Preparation



Some knowledge of M&A process.

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