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AICPA Business Exit Planning Guide v.1

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The Guide offers a complete roadmap for CPAs, particularly those with the PFS credential, to help business owners prepare for one of the most significant transitions of their lives. It frames exit planning as more than a transaction—it is a strategic process integrating financial, operational, legal, and emotional dimensions. The guide underscores the CPA’s unique role in coordinating multidisciplinary teams, structuring tax-efficient deals, and ensuring valuations and compliance are in order. Core chapters explore the owner’s transition journey, building and

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