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Mergers & Acquisitions Part 1: The Accountant's Role 25-26

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CalCPA Webcasts

Online, OK 00000

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4.00 Credits

Member Price $175

Non-Member Price $265

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

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

    Prerequisites

    Some knowledge of M&A process.

    Designed For

    Financial and accountant advisors.

    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

    Preparation

    None

    Leader(s):

    Leader Bios

    Nancy Rix

    Nancy Rix is a partner at Dickerson Rix & Company, LLP, a full-service audit and tax firm in San Diego. A former senior manager at Ernst & Young and PWC, Nancy works with clients in a variety of industries, including distribution, health care, manufacturing, and non-profit. Nancy is a CPA, has an MBA from the University of Chicago, is a member of the AICPA and the California Society of Certified Public Accountants, is a member of the CalCPA state AP&AS committee, and is a speaker on various A&A topics, including revenue recognition.

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    Non-Member Price $265

    Member Price $175