July 22, 2022


8 Total CPE Credits


The Accountant's Role in Mergers and Acquisitions

Learning 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

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course


Some knowledge of M&A process.

Advanced Preparation


Intended Audience

Financial and accountant advisors.


California Society of CPAs

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