The art of the exit: how to succed at succession. By Jeremy Kitchin


Jeremy Kitchin has over 30 years' experience as a leading expert in the field of ccountancy practice mergers and acquisitions, consolidation and the valuation of goodwill. his firm, APMA, was instrumental in the creation of Vantis plc in 2002. This is the first in a series of articles in which he explains how practitioners achieve a successful exit strategy.

Succession planning should not be looked on as something that happens on a particular date in time. It is a life long process. It has two main goals. Primarily, its aim is to ensure the continuity of the practice from one generation to the next, and secondly, it should provide for a secure retirement for the owner(s).

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