M&A Accounting Advisory Services – XoraH PLLC

M&A Accounting Advisory Services

Navigate the accounting complexities of mergers and acquisitions with confidence. Our CPA firm provides M&A accounting advisory services covering deal structuring, technical GAAP issues, and post-close adjustments.

Intro to Services

Mergers and acquisitions move fast, and the accounting decisions made during a deal have consequences that last for years. From how the transaction is structured to how it appears on your financial statements, every accounting judgment matters. Our M&A accounting advisory services help acquirers, targets, and PE sponsors navigate the full spectrum of deal accounting — so transactions close cleanly and financial reporting holds up to scrutiny.

Based in Florida and serving clients nationwide, XoraH PLLC works on M&A accounting engagements across the middle and lower middle market. We bring senior CPA-level expertise to every engagement and operate at deal pace.

The Accounting Complexity in M&A Transactions

M&A transactions introduce accounting challenges that go well beyond the day-to-day. The most common areas where deals create accounting complexity include:

• Transaction structure — whether a deal is structured as an asset purchase or stock purchase has significant GAAP accounting implications
• Purchase accounting under ASC 805 — recognizing and measuring acquired assets, liabilities, and goodwill at fair value
• Pre-close adjustments and working capital settlements that affect the opening balance sheet
• Deferred revenue, deferred rent, and other acquired liabilities that require fresh-start accounting
• Contingent consideration (earnouts) — initial recognition and subsequent remeasurement
• Debt financing and related instrument classification under ASC 470 and ASC 480
• Transaction costs — distinguishing costs that must be expensed from those that can be capitalized
• Post-close integration accounting and consolidation of the acquired entity

Our M&A accounting Advisory services

Pre-Transaction Accounting Advisory

Before a deal closes, we review the purchase agreement and transaction structure to identify accounting implications, flag issues that could affect financial statement presentation, and advise on accounting policy elections available at the acquisition date. Early engagement prevents surprises after close.

Deal Structure Analysis

The choice between an asset deal and a stock deal is not only a tax question — it carries distinct GAAP accounting consequences. We analyze the accounting treatment under each structure and advise management and counsel on the financial reporting implications of structuring decisions.

Quality of Earnings Support

We assist buyers in reviewing target company financials during due diligence, identifying accounting policies that may not be GAAP-compliant, and assessing the sustainability and quality of reported earnings. This work informs both the purchase price and the post-close accounting baseline.

Purchase Accounting and PPA

We manage the purchase accounting process under ASC 805, including the purchase price allocation, fair value measurement of acquired intangibles, goodwill calculation, and required financial statement disclosures. See our dedicated ASC 805 Purchase Accounting Services page for full detail.

Opening Balance Sheet Review

The opening balance sheet of an acquired entity establishes the basis for all post-acquisition financial reporting. We review opening balance sheet positions, identify and correct pre-acquisition accounting errors, and ensure the acquired entity\’s books are properly positioned for integration.

Post-Close Accounting Support

We support buyers through the post-close period — addressing purchase price adjustments, working capital true-ups, integration of accounting systems, and the first-period consolidation of the acquired entity into the parent\’s financial statements.

Who we Serve

• Corporate strategic acquirers completing bolt-on or transformative acquisitions
• Private equity firms and portfolio companies in the middle and lower middle market
• Management teams navigating their first or second acquisition without a dedicated technical accounting resource
• Companies preparing for a sale that need their accounting to withstand buyer due diligence

Why Choose XoraH PLLC?

M&A accounting advisory is not a service most general CPA firms are equipped to provide. It requires fluency in ASC 805, ASC 820, ASC 470, and several other complex standards — and it requires the ability to work quickly under deal pressure. Our firm focuses on exactly this type of work. We have no learning curve on M&A accounting, which means our clients get faster, more accurate results and fewer surprises at audit.