CPDStore Ireland

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 covers the following topics during this course:

• 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.