Succession Planning

This resource provides articles and guidance for CPA practitioners considering their succession plans.

Buying and Selling a Practice – Tom Murray explores process for the valuation and sale of an accountancy practice.

Succession planning for Practitioners – Colm Divilly explores the challenges and provides solutions for practitioners when retiring from practice.
Succession Planning - In this article Paul Gosal provides some practical insight in relation to the succession planning process and outlines some of the key discussion points to raise with clients.
Visit CPA’s Practice Connect – a confidential platform to allow firms to advertise practices for sale and merger opportunities.

Ceasing Your Firm

Please see guidance here on ceasing to practice, ceasing your firm's Auditing Certificate and ceasing your firm's Investment Business certificate.

One important aspect of the cessation of your practice will be to ensure that you have complied with CPA Ireland’s Bye Laws. You must consider the following;

  • Run off cover for professional indemnity insurance purposes. See Bye Law 9.

  • Continuity of services to your clients

  • Removal of signage and online profiles

  • Resignation as auditor to comply with Companies Act legislation

Notice of Cessation

If you decide to cease your practising, auditing or investment business certificates you must advise CPA Ireland in advance.

Click for Cessation Form