Course Details

Accountants play a crucial role in M&A transactions. In order to complete an M&A transaction  financial, tax and legal professions combine their skills and provide a holistic approach to completing the deal. There is a huge amount of work done by the financial team during the life cycle of an M&A transaction from financial due diligence to post merger integration. M&A is a constant in commercial life providing a considerable amount of revenue generating business to all involved.   By having an understanding of the life cycle of an M&A transactions and how valuable the role of the account is in M&A,  accountants can enhance their service offering to clients and elevate their client’s confidence in their practice and abilities.

 

Heidi Lett will cover the following topics during this webinar:

  • Heads of Terms (“HOT”) – what are they -   binding,  non-binding, exclusivity, confidentiality.
  • Due Diligence (“DD”) – the role of the various professionals including accountants in the due diligence process. Due diligence reports (“DDR”) and information request lists (“IRL”)/due diligence questionnaires (“DDQ”).
  • Transaction Documents – Share Purchase Agreement/ Asset Purchase Agreement, Tax Deed and Disclosure Letter.
  • Closing – completion mechanics, split closing and signing, completion accounts v. locked box accounts.
  • Post-completion – Statutory filings, ensuring a smooth transition of the target into the Buyer’s accounting systems.

 

The session will be of most interest to accountants in practice particularly those involved with commercial entities and group company structures. The session will also be relevant to any shareholders considering disposing of their business or acquiring a new business.

 

Course Level: Intermediate



CPD Course Speaker

KPMG Law

Heidi Lett

Heidi qualified as a barrister in 2002 and has been practising law since then. She has acted on behalf of clients in the Circuit Court, High Court and Supreme Court. She qualified as an accredited mediator in 2006 and a chartered tax advisor in 2018. She has experience practising in a range of areas and has acted on behalf of and advised clients on matters such as winding up petitions, having directors made personally liable, cross border mergers, tracing client’s funds, franchise agreement disputes, a dispute concerning the share purchase of a chain of retail outlets, actions on behalf of and against banks, professional negligence claims against solicitors and accountants, commercial property disputes and arbitrations, probate matters, commercial and residential landlord and tenant disputes and she was selected to act as a mediator on behalf of the Residential Tenancies Board. She has also acted on behalf of Local Authorities in judicial review proceedings and has advised on the regulatory requirements for an electronic money institution and a cryptocurrency exchange. Heidi has worked on behalf of private clients, owner’s management companies, large corporate organisations and Local Authorities.