世界告别了伊丽莎白二世，一位新国王登上了王位, 我们目睹了现代史上计划最周密的一次继承. During a time of great loss, 知道每一个细节都在按照女王的意愿进行，有一种平静的感觉. The precision in the plan’s execution was something to behold.
这次皇室活动是一个引人注目的案例研究，公司领导人需要一个继承计划. 仔细一看，你就会发现许多管理公司遗产的教训, while providing continuity upon entering a new era of leadership.
无论你是刚刚开始你的计划或寻找持续改进的提示, 这篇文章提供了实用的建议，你可以在自己的公司中应用.
The succession-planning landscape in public accounting
First, let’s explore what is happening across the profession. The latest PCPS CPA Firm Succession Planning Survey offers telling insight.
到2030年，每个婴儿潮一代都将是65岁或65岁以上(美国人口普查局)
44%的多所有者公司规定了退休或出售所有权的法定年龄
50% have age 65 as mandatory age
20% at age 67
13% at age 70
Retirement age varies for solo practitioners/sole proprietors
44%的独立从业员/独资经营者计划在未来五年内退休
31% in the next 6-10 years
少于10%的独立从业员/独资经营者与另一间商行签订业务延续协议
57%的多所有者企业没有书面的、经批准的继任计划
For a deeper dive, visit the survey results, segmented into solo/sole firms and multi-owner firms. Also listen to these insightful webcasts, Highlights from the Succession Planning Survey, Succession Implementation Ideas and Get up to speed on small firm succession trends.
Looking forward
你不需要一个王国的资源来计划一个成功的继承. 你可以在自己的公司里采取许多实际可行的行动. Not sure how to get started? Want additional insight as you review your plans? Here are five best practices to consider.
1. Plan for a successful transition
要完成这项看似艰巨的任务，一个有效的方法就是把注意力集中在你作为一个值得信赖的顾问的角色上. Reframe your attention toward the continued care of your firm, team and clients when you stop working. Ask key questions such as:
Do you have a date in mind for your retirement?
What wishes do you have for handling specific matters?
有没有什么传统和特殊的做事方式是你想要延续下去的?
要记住，继任和延续计划不是一次性的文件, rather a dynamic process requiring ongoing attention and nurturing. Just as the queen did, spend time each year to review your plan, expand it and make changes to reflect your desires. There are numerous resources that you can tap in the PCPS Succession Planning Resource Center such as the Succession Planning Guide & Tools and Practice Continuation Agreements.
2. Name and prepare your successor
而国王查理三世则根据他与生俱来的权利成为王位的继承人, your successor probably will not be so easily identifiable. Consider these questions.
在你离职后，你有没有想好有人接替你的工作?
If so, have you begun conversations to explore their interest?
一旦你确定了继任者，就该让他们做好交接的准备了. 别担心，这个过程不会花费70年的时间，但它需要时间和专注. Help your successor acquire the skills, 他们在未来成功领导贵公司所需要的实践知识和经验. 而不是仅仅依靠课堂培训来发展技能, encourage your successor to join you in action. 向他们展示你是如何处理重要的领导决策和苛刻的日常事务的. 毫无疑问，女王非常清楚让人相信她的重要性，多年来，查理三世国王也有机会观察到这一点. 当你的继任者成长为他们的角色时，成为这些亲身体验的一部分将证明是非常宝贵的. For more guidance, check out the CPA Firm Competency Model.
3. 确定并购是否是你选择的退出策略
不像君主，你可能没有深度的人才跟随你领导你的实践. For many, a merger or acquisition can be the ideal solution.
考虑到35%的独立从业员/独资经营者计划将其业务出售给另一家公司, 而37%的人计划将他们的公司与另一家事务所合并并继续工作, according to the 2020 PCPS CPA Firm Succession Planning Survey. What’s more, 24%的独立从业员/独资企业和46%的多业主企业正在进行合并讨论或计划寻求并购&A opportunities.
要探索这条道路，首先要确定你是想出售还是合并你的实践. 接下来，了解你的公司的价值，它最有价值的资产，以及是什么让它有吸引力. 然后努力使你的实践在关键领域更吸引潜在的买家，比如有竞争力的价格, quality clients, staffing, up-to-date technology and growth-focused services. For more insight and resources, tune into Work on your firm now and retire well later, What firms should know about succession and M&A, Selling your firm,Merging your firm.
4. Transition the care of your clients
在你的职业生涯中，你一直在努力与客户建立信任的关系. Think of them as the crown jewels of your practice. Through the years, they have come to expect a certain level of attention, insight and service from you. 一想到你不再陪伴在他们身边，他们就会非常担心. Interestingly, 超过40%的多业主公司没有解决客户转型问题, according to the PCPS CPA Firm Succession Planning Survey. 如果客户端转换处理不当，可能会导致宝贵业务的损失. Create a transition plan for each client. Identify who will best serve them. 制定一个时间表，让他们有足够的机会了解对方，熟悉彼此的需求和优先事项. 在这个过渡时期与每个人密切合作，以确保关系的正常发展.
5. Encourage future generations
Succession plans can be strong recruiting and retention tools, especially as the Great Resignation continues. 与其把你的计划保密，不如用它们来开始与你的团队和新员工的对话. Help them feel a part of the firm’s future. 伊丽莎白二世女王在保持君主制的相关性和向前发展方面表现出色. She evolved with her use of technology, 经常鼓励年轻一代，甚至客串詹姆斯·邦德和帕丁顿熊等流行角色. Encourage your team to get involved in areas they enjoy and excel. Look to them for ideas, energy and input to advance the firm. Remind them they are in a place where they can make a difference.
从这个皇家大师班中吸取教训，为你的公司成功转型做好准备. 你的同事和客户都指望你能在新领导层的领导下延续下去.
Here are additional succession planning resources: