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注册会计师在规划会计师事务所的未来时,总是不停地考虑各种成长机会,一种颇为流行的外延式扩大事务所规模的方式就是合并。合并一旦成功,往往可以延长事务所处于事业发展周期顶峰的时间,吸引到顶尖的人才,并扩大事务所的客户群。从美国注册会计师行业的发展看,目前主要的几大会计师事务所大都是经历过多次的合并而逐步形成的。美国许多学者和实务界人士也纷纷就会计师事务所合并的经验撰写相关文章。笔者综合了部分相关文章和新闻报道,就美国会计师事务所合并的原因以及合并中应当注意的问题做一介绍,供参考。
CPA in the planning of the future of accounting firms, always kept considering various growth opportunities, a very popular way to expand the size of the expansion of the office is the merger. Once successful, the merger can often prolong the firm’s time at the peak of its career growth cycle, attract top talent and expand its client base. Judging from the development of CPA industry in the United States, most of the major major accounting firms have undergone many mergers and gradually formed. Many scholars and practitioners in the United States have also written articles on the experience of mergers and accounting firms. The author synthesizes some related articles and news reports to introduce the reasons for the merger of American accounting firms and the problems that should be noticed in the merger for reference.