CPE Programs

Exit Strategies for Your Business Clients: A CPA’s Guide to the Business Sale Process

CPE Credits: 1.0 | Field of Study: Specialized Knowledge | Delivery Method: Group Live | Program Level: Basic

This Group Live program gives CPAs a clear, stage-by-stage roadmap of the private business sale process — and shows exactly where their expertise is not just helpful, but essential. From financial clean-up and valuation readiness to deal structuring, due diligence, closing, and post-sale tax planning, attendees leave with actionable steps they can implement immediately with any business-owner client.

Learning Objectives

Upon completion of this program, participants will be able to:

  • Describe the six stages of a private business sale and identify the primary risk of deal failure at each stage.
  • Explain how business value is calculated using SDE, EBITDA, and market multiples, and identify the financial red flags that commonly cause buyers to reduce offers or walk away during due diligence.
  • Distinguish between asset sales and stock sales, and evaluate common deal structures — including earnouts, seller financing, and installment sales — in terms of their tax and financial implications for the seller.
  • Outline the CPA’s role in pre-sale financial preparation, closing review, and post-sale tax planning — including purchase price allocation, estimated payments, and non-compete income treatment.
  • Define the appropriate division of responsibilities among CPAs, business brokers, M&A advisors, and transaction attorneys throughout the sale process.

Program Details

Prerequisites: None Advance Preparation: None Instructor: Nolan Baum, CBI — B3 Business Brokers

To Register: Email Nolan Baum at Nolan@B3BusinessBrokers.com

Attendance: Participants must attend the full 50-minute program and sign the attendance sheet to receive CPE credit.

Refunds and Cancellations

This course is offered free of charge. No refunds are issued. In the event that B3 Business Brokers must cancel or reschedule a session, registered participants will be notified via the email address provided at registration as soon as practicable.

Complaint Policy

For complaints or concerns regarding this program, please contact: Nolan Baum | B3 Business Brokers | Nolan@B3BusinessBrokers.com | Phoenix, AZ

B3 Business Brokers is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org