The Art of the Exit Part Three: Client notification and MBOs


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 third in a series of articles in which he explains how practitioners achieve a successful exit strategy.

If, like many practices, you have no succession plans in place, the situation will inevitably be thrust upon you by the pending retirement of a partner, which normally triggers the a desire for sale or merger. A significant number of smaller practice owners see these two choices as the only way of solving their succession problems. The owner(s) may well have worked for most of their careers in the practice and now the firm...

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