Mergers & Acquisitions Part 1: The Accountant's Role 2024

Tuesday, January 14, 2025
Webcast or Webinar, Online
11:00AM - 2:30 PM (opens at 10:30AM) EST
4Credits

Registration is Open

Members
$159.00 Regular Price
Non-Members
$209.00 Regular Price

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$80.00 Members / $112.00 Non-Members
Course Type: Webcast
Course Code: 24/9126095
Level: Intermediate
Vendor: California CPA Education Foundation
Field of Study: Accounting

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: Mergers & Acquisitions Part 1: The Accountant's Role Mergers & Acquisitions Part 2: Financial Accounting

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

Major Topics:

• 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

Major Topics:

• 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

Designed For:

Financial and accountant advisors.

Prerequisites:

Some knowledge of M&A process.