Thirteen Things to Ask in a Merger of Equals

How about an executive committee from both firms?

By Marc Rosenberg
CPA Firm Mergers: Your Complete Guide

Mergers of equals or firms close to equal (some call these sideways mergers) are much less common than mergers in which there is a clear survivor. But they do occur.

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Quite simply, there are two reasons mergers of equals are uncommon:

Posted on February 24, 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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