Originally published in the Journal of Accountancy by the AICPA December 2004
You've worked hard for many years to build equity in your practice. Now you want to sell. Business valuation (BV) and practice succession procedures will help you prepare your practice or share of it for acquisition, but arriving at a final price for your equity will depend, in part, on the art of the deal.

Originally published in the CPA Practice Management Forum, December 2009, Succession planning is the foundation that creates a successful transition of client relationships. This article discusses how to capture and measure the value of the firm once the succession has commenced.

Originally published in the AICPA SMALL FIRM SOLUTIONS, Summer 2008
For many smaller practitioners, their firm is one of their largest assets. They have worked for years to develop and nurture this practice and want to receive a reward for their sweat equity and loyalty. How do you value this assett?

Reprinted with permission from the CPA Leadership Report October 2006
Acquisitions of small accounting practices has become common recently. Small practices are also increasingly becoming purchasers. Know the reasons for increased activity, how deals are structured and what buyers should consider.

Reprinted with permission from the NATP TAXPRO Quarterly Journal Spring 2006
Lately there’s been a tremendous amount of news about the buying and selling of accounting and tax practices. Regardless of your intentions its important to examine valuation techniques and market evaluations. Here’s some M & A Q & A’s to consider.

Originally published in Insight, the magazine of the Illinois CPA Society August 2005
Are you considering buying or selling your practice? Then you’ll need to understand the criteria for valuing the firm in today’s marketplace. It’s all about variables when it comes to valuing an accounting firm for merger or acquisition.