Article Directory
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General
- State of the Market in 2026
- Integrity, Trust & Results — the A.P.M.A. approach
- The Valuation of the Goodwill of Commercial Businesses
- The Impact of a Recession on Goodwill Valuation of Accountancy Practices
- What is claw back?
- Practice Development Through Marketing
- Newly qualified accountants setting up in practice face a number of challenges
Buying
- What is the Best Approach to Fees Acquisition?
- Natural Selection (the Buying Process)
- When buying fees, what is the buyer actually acquiring?
- Buying into an Accountancy Practice
- The Danger of Starting an Accountancy Practice from Scratch
Selling
State of the Market in 2026
State of the Market in 2026 We are back in the thick of the annual cycle, and 2026 feels rather…
Integrity, Trust & Results – the A.P.M.A. approach
We are A.P.M.A. – Accountancy Practice Mergers & Acquisitions. Given our long-standing record of over 50 years’ direct and continuous…
The Valuation of the Goodwill of Commercial Businesses
The concept and accounting treatment of goodwill has been the subject of considerable discussion and consideration over many years in the context of commercial valuations for corporate entities, which are not professional practices.
The Impact of a Recession on Goodwill Valuation of Accountancy Practices
What actually drives goodwill value when conditions get harder — updated for 2026 It’s worth being clear from the outset:…
What is claw back?
A vital concept to understand when buying or selling an accountancy practice — updated for 2026 Virtually every practice sale…
Practice Development Through Marketing
Marketing strategy: part of your business plan You cannot produce an effective business plan for your practice without first working…
Newly qualified accountants setting up in practice face a number of challenges
What to weigh up before going it alone — updated for 2026 Times are tough, and plenty of newly qualified…
What is the Best Approach to Fees Acquisition?
The passive approach versus the proactive approach — updated for 2026 There are two main ways to go about acquiring…
Natural Selection (the Buying Process)
Why participation in the selection process matters when you’re competing to buy — updated for 2026 The process of mergers…
When buying fees, what is the buyer actually acquiring?
Breaking down the four components of a practice acquisition — updated for 2026 Accountancy practices typically have four constituent parts…
Buying into an Accountancy Practice
Lucinda Kitchin of A.P.M.A. assesses the position of those asked to buy into an accountancy practice and outlines the key…
The Danger of Starting an Accountancy Practice from Scratch
Why buying an established client base still beats building one from nothing — updated for 2026 Every year a fresh…