Mulling a ‘Downstream’ Merger? Check These 16 Items First

Plus nine more considerations.

By Marc Rosenberg
CPA Firm Mergers: Your Complete Guide

When checking out a downward merger candidate, do your due diligence.

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Here are the first 16 major issues to consider:

Culture and personality fit.
Why do they want to merge? Will you be able to deliver?

Posted on February 10, 2026

Marc Rosenberg

About the Author

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

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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.

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