Matter & Substance
  November 20, 2024

Key Considerations in Choosing the Right Audit Provider for Your Search Fund

As a newly appointed CEO stepping into an operator role post-acquisition, there is already enough on your plate. However, this is a critical phase moving from search fund to operating company where finding the right financial reporting and advisory partner can make or break the transition. Choosing a provider that understands the unique challenges of your acquisition structure and can guide you through complex processes of preparing for year one reporting compliance, whether it’s an audit, review, or compilation, is essential. Here are four key points to consider when selecting a provider.

1. Think About Services You May Need After Your Acquisition

In the first 100 days post-acquisition, focus is critical. This is the time when the CEO and their team should be dedicated to running the business and integrating new strategies. An experienced provider can relieve the burden of compliance work and connect you with other experts, such as those that can prepare financial statements, set up internal controls, and assist with regulatory requirements.

Consider your long-term needs beyond just audit and compliance support. A well-rounded provider can often connect you with experts in client advisory services (CAS), tax advisors, legal experts, and consultants. Many search funds lack the internal resources to manage every aspect of the post-acquisition phase, and a provider who can offer or facilitate access to these services is invaluable. Whether it’s future investor reporting or compliance updates for bank financing, a provider that can act as a one-stop shop or, at the very least, coordinate with other professionals, saves time and reduces administrative burden.

2. Timing Is Everything (Sooner is Better than Later)

Timing is crucial when selecting an assurance provider (i.e., an accounting firm that can provide audit, review, or compilation services to meet your lender, investor, or other reporting requirements). Ideally, you’ll want to start the process of reaching out to firms as you’re preparing to close the acquisition. The post-close period brings an array of deliverables—ranging from opening balance sheets and net working capital true-ups to full-on US GAAP conversions—that need to be handled promptly and accurately.

A qualified provider can help you understand what the audit and reporting process will look like. They’ll set clear expectations for the requirements of a post-close audit, helping you avoid surprises. Reaching out early allows your team to get familiar with the reporting expectations, timelines, and any potential compliance gaps that may need to be addressed as the closing deliverables are being worked through. This preparation can be crucial for a smooth and successful transition.

3. Look for Experience with Acquisitions and CEO Transitions

When evaluating potential providers, it’s essential to find one with proven experience in post-acquisition compliance, particularly in supporting CEOs transitioning into operating roles. The unique structure of a search fund-backed acquisition means the new CEO—often the fund manager—needs support from someone familiar with the compliance requirements and challenges of stepping into an operational role post-acquisition.

Seek out a provider who understands the accounting and financial reporting complexities of companies with an EBITDA in the range you are looking to make your purchase. Providers with experience in this space understand that acquisitions in different ranges come with specific challenges and require hands-on, nuanced support. They’ll not only understand the financial reporting needs of the company but also have insights into what it takes for a CEO to successfully transition into leading and growing a newly acquired business.

4. Choose a Partner, Not Just a Provider

For CEOs and fund managers who are new to year-end audits or other compliance requirements, working with an experienced and supportive provider can be transformative. A good provider will not only handle the technical side of things but also act as a partner, ensuring you stay on track with timelines, deadlines, and any evolving requirements. This partnership approach means they’ll help identify potential issues early and advise on best practices, minimizing the risk of setbacks.

For first-time acquirers, an ideal provider will explain each phase, prepare you for key milestones, and collaborate to achieve compliance objectives on schedule. This supportive partnership will be essential as you progress through your first year-end audit and beyond.

In Summary: Choose an Audit Provider Who’s Invested in Your Success

The right audit provider will help you navigate timing considerations, ensure their experience aligns with your acquisition's scope, and offer comprehensive services to support you post-close. They should act as a partner invested in your success, prepared to support your goals through guidance, problem-solving, and a proactive approach. Taking time to evaluate your provider options and focusing on these key considerations can make your transition into operations smoother and set your acquisition up for long-term success.