Online articles
The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
If you have any difficulty accessing these electronic resources, please see our help page for further guidance. The page also provides search tips and tricks that you may find useful.
Displaying 1-13 of 13 results
Exclusive
Common misconceptions about selling a practice
- Article
- 01 Sep 2023
- Sherif Boctor
Selling an accounting practice is a once-in-a-lifetime experience for most practice owners. Since it is such a rare event, sellers need to be aware of some key misconceptions about the process, says Sherif Boctor.
Exclusive
The succession advisor: Don't use a multiplier to value a business
- Article
- 24 Jun 2023
- Gene Marks
Advice on using valuation multipliers across different industries and sectors based on historical sales data. The author includes information on typical strategies for valuing an accounting firm for sale and ultimately questions whether the multiplier method should be the primary way to value a business.
Exclusive
Smarter ways to buy an accounting firm
- Article
- 14 Mar 2023
- Blake Oliver
There are more good accounting firms than ever looking to sell. It's never been easier to acquire complementary firms into your practice if you take the right approach, says Michael Ly, founder of US accounting and tax firm Reconciled. After integrating three successful acquisitions in just two years, he shares some lessons learned along the way.
Exclusive
Mergers and acquisitions in the accounting profession
- Article
- 01 Mar 2021
- Mark Butler
New technologies and the demand for 'one stop shop' advice present opportunities for Irish accounting firms who are open to growing their business through mergers and acquisitions, says Mark Butler.
Exclusive
Technical debt: is your firm underwater?
- Article
- 01 Dec 2016
- L. Gary Boomer
A look at the broad business and technological implications of technical debt for accounting firms and their clients. The article suggests some steps firms can take to manage technical debt.
Exclusive
Make or buy?
- Article
- 01 Nov 2016
- Michael Blake
The article offers ideas for accountants on to determine the price of an accounting firm in an acquisition. Several important factors to consider when pricing firms during mergers including the assumption of liabilities, enrollment of new partners into the compensation program, and the guaranteed minimum compensation levels, are discussed. Suggestion for accounts to refresh the fundamental laws of valuation and the substitution principle to make an accurate estimate of the process is offered..
Exclusive
How to keep clients after an accounting practice sale
- Article
- 01 Sep 2016
- Harry L. Olson
Looks at the seller's perspective on lowering transitional risks, how the seller should communicate with their clients, and the need for the buyer to minimize change for clients in the first years after closing.
Exclusive
Navigating the path to success in accounting practice sales
- Article
- 01 Jul 2016
- Harry L Olson
The article discusses the importance of knowing how to avoid major hazards in accounting practice. It explains the protection of the seller's confidentiality and the strongest confidentiality procedures. It suggests avoiding due diligence prior to accepting an offer, avoiding premature announcements to employees and clients, and discusses the importance of competition for keeping the deal on track.
Exclusive
Exit strategies for owners of CPA firms
- Article
- 01 Jun 2015
- Joel L. Sinkin, Terrence E. Putney
What are the options if you own an accountancy firm and would like to retire? This article explores the pros and cons of turning out the lights, selling, merging or arranging internal succession.
Exclusive
Do's and dont's of due diligence
- Article
- 01 Jun 2014
- Joel Sinkin
Due diligence is essential when undertaking an accounting firm merger or sale; this article explains the business risks that need to be reviewed.
Exclusive
Alternative deal structures for succession
- Article
- 01 Jan 2014
- Joel Sinkin, Terrence Putney
Succession possibilities for accountancy firm partners looking to retire or scale back their professional duties.
Exclusive
How to value a CPA firm for sale
- Article
- 01 Nov 2013
- Joel Sinkin, Terrence Putney
Advice from two US Chartered Accountants on factors affecting the sale price of a firm.
Exclusive
To merge or not to merge?
- Article
- 01 Aug 2013
- August Aquila, Angie Grissom
In preparing for a merger tough questions should be asked about hiring and firing practices, work-life balance policies, professional development and partner accountability and compensation systems.
Displaying 1-13 of 13 results
Find more articles
- Search our database of online articles (Business Source Corporate)
Can't find what you're looking for?
The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.