Succession Planning Resource Center 

    According to the AICPA's 2012 Private Companies Practice Section (PCPS) Succession Survey, only 46% of multi-owner firms and 6% of sole practitioners have a written succession plan. The Succession Planning Resource Center provides the resources firms need to make their firms succession-ready and is available at no cost to PCPS member firms. It incorporates a variety of succession scenarios that practitioners can work through, including: selling the firm, merging the firm, developing new leadership and transitioning with retiring partners.

    This material has been developed from a big-picture, holistic perspective to help practitioners effectively address their succession management needs. While you may find some value in just reading a chapter or two and skipping around in the material on this site, we strongly recommend that you at least skim all of the material on this site to help create a better context for your decision making process.

    Succession Planning Resource Center Roadmap 

    Quick Start Guide

    Succession Resource Center Chapters:

    1. Introduction
    2. Drivers of Change for the CPA Profession
    3. Positioning Your Firm
    4. Selling Your Firm
    5. Merging Your Firm
    6. Developing New Leaders
    7. Turning Out the Lights
    8. Transition Roles and Responsibilities
    9. What is the Value of Your Firm
    10. Due Diligence
    11. Key Elements to a Partnership Agreement
    Succession Corner with Joel Sinkin and Terrence Putney, CPA

    Additional Resources

    AICPA Succession Planning Summit

    PCPS Succession Planning Archived Webcast Series
    Facilitated by Joel Sinkin, Bill Reeb and August Aquila, this series of archived webinars focuses on some of the major questions firms typically encounter when traveling on their journey towards succession. Hear from owners who have been through the process, learn how to value a firm, transitioning clients and staff and so much more.

    Succession Planning and Valuing Your Accounting Firm in 2012

    PCPS Succession Survey
    2012 results are here. Enjoy our largest, most comprehensive look at succession planning to date. Find out what fellow practitioners are doing, and learn from the profession’s best practices.

    Sole Proprietors

    Multi-owner Firms


    Deeper Dive into Succession Planning

    Deeper Dive into Succession Planning
    Consider these options that are offered with discounts only available to PCPS members

    Succession Planning Articles

    Review the insightful articles in this section for more perspectives.

    Copyright © 2006-2014 American Institute of CPAs.