Want to Merge? How to Make Your Accounting Firm More Attractive

Plus thirteen questions to ask.

By Marc Rosenberg
CPA Firm Mergers: Your Complete Guide

The smaller firm in a proposed merger should make an objective, realistic assessment as to whether or not merging upward is a good business decision.

MORE by Marc Rosenberg
Exclusively for PRO Members. Log in here or upgrade to PRO today.

Every small firm evaluating the feasibility of merging should consider these questions in as much depth as possible:

Posted on December 30, 2025

Marc Rosenberg

About the Author

Marc Rosenberg, CPA, is a nationally known consultant, author and speaker on CPA firm management, strategy, and partner issues.

See more by Marc Rosenberg

His CPA Trendlines publications include:

President of his own Chicago-based consulting firm, The Rosenberg Associates, he is founder of the most authoritative annual survey of mid-sized CPA firm performance statistics in the country, The Rosenberg Survey. He has consulted with hundreds of firms throughout his 20+ year consulting career. Accounting Today has acknowledged Marc Rosenberg as one of Top 100 Most Influential People in the CPA profession for the past 11 consecutive years and INSIDE Public Accounting has repeatedly recognized him as one of the Ten Most Recommended CPA Firm Consultants.

Click here for more by Marc Rosenberg

MORE by Marc Rosenberg Exclusively for PRO Members. Log in here or upgrade to PRO today.

TO READ THE FULL ARTICLE

Continue reading your article with a CPA Trendlines Pro membership.

MORE by Marc Rosenberg
Exclusively for PRO Members. Log in here or upgrade to PRO today.