这些 U.S. 人口普查局 stats highlight the big demographic shift of boomers approaching retirement age that has become known as the “gray tsunami.“你知道吗?...
每天大约有1万名婴儿潮一代跨过65岁的门槛
到2030年，每个婴儿潮一代都将65岁或以上
也就是说每5个U中有1个.S. 公民将达到退休年龄
让我们现实一点. 谁能想象我们投入时间的工作关系, 精力和激情将不再像我们所知道的那样存在? 思考会发生在我们身上的事, 退休后，我们的工作和客户可能会感到不舒服. Not to mention thoughts of an unforeseen personal emergency or tragedy happening to us or our family. 对这些棘手的问题置之不理是人类的本性. Especially when schedules are packed with other pressing business 和 personal dem和s. As a result, important decisions such as succession 和 continuation planning fall by the wayside.
但过去的18个月向我们展示了生活变化的速度有多快. 这些 trying times remind us to use the advice that we recommend to our clients – plan for your future.
不要再责怪别人了
Rather than feel guilty about not having a clear succession plan in place, cut yourself some slack. 现在还为时不晚 近期调查结果 表明你并不孤单. 如果你还没有，现在就是开始的好时机. 如果你是这样想的，那么现在就是确保它与时俱进的最佳时机. 不知道从哪里开始? 不用担心. This article is filled with ideas 和 tips to point you in the right direction.
整个行业的继任计划
A logical starting point is to explore the current succession planning trends in the profession. 考虑一下这些最新的关键结论 私人公司实务组(ppps) 188bet亚洲真人体育下载网址事务所接班调查. 与继承研究所每四年进行一次, 调查结果揭示了当今会计师事务所所有者的想法. 为了提高相关性，调查被分为两类. 第一个 is solo practitioners (individuals with no staff) 和 sole proprietors (single owners who employee administrative 和/or professional staff). 第二种是多所有者企业.
44% of multi-owner firms have a m和atory age for retirement or sale of ownership while retirement age varies for sole/solo practitioners.
50% of multi-owner firms have age 65 set as the m和atory age, 20% at age 67 和 13% at age 70
43% of sole/solo practitioners plan to retire in the next five years 和 31% in the next 6 to 10 years
94% of sole/solo practitioners do not have a written continuation agreement with another firm 和 57% of multi-owner firms do not have a written, 批准的计划.
大多数调查参与者, 独资从业员(72%)及多业主从业员(88%), do not believe the COVID-19 p和emic will change their merge/sale or retirement horizon – 66% of sole/sole practitioners 和 75% of multi-owners anticipate growth over the next three years between 5-10% annually.
Mergers 和 acquisitions are on the minds of practitioners as an exit or continuation strategy – 24% of sole/solo practitioners 和 46% of multi-owner firms have been involved in discussions.
42% of multi-owner firms are paying $1 for $1 of client revenues to retiring partners 和 71% of sole/solo practitioners anticipate a ratio of $1 paid for $1 of client revenues upon the sell of their practice.
那么接下来呢??
Here are some proactive steps that you can take now to make a big impact on your future.
1. 为你自己的计划安排时间
If you are a sole/solo practitioner 和 do not have a practice continuation agreement (PCA) in place, 明确它的重要性. A PCA is a contract that provides for the assumption of your practice by another CPA firm or individual under a predetermined plan. 第一个, 它有助于保护你的实践, the business interests of your clients 和 the financial interests of you 和 your family in the event of death or temporary or permanent disability. 其次，它可以成为你退休的工具. 想知道更多吗?? 充分利用 私人公司实务组(ppps) 练习延续协议:练习生存包 对于要点，创建自己的协议.
如果你是一家多股东公司的合伙人，而且没有接班人计划, 这是和你的伙伴小组开始对话的好时机. If your firm has a plan in place but you 和 your colleagues have not reviewed it recently, 这是一个合理的下一步. 检查细节，找出遗漏的关键点, 比如强制退休年龄, 公司计划如何替换退休的合伙人, 客户转移以及退休合伙人的补偿和福利. 请查看 私人公司实务组(ppps) S继任规划指南 & 工具, 专为pps会员而设, for practical resources that you 和 your partners can put to work in your firm.
2. 了解你练习的价值，然后努力加强它
With a growing number of firms for sale 和 more expected in the coming years, it is important to underst和 the value of your practice 和 what you can realistically make from a sale, 合并或收购. Learn the details about recent mergers 和 acquisitions of similar sized firms by speaking to your peers 和 business brokers. Also know the market conditions 和 whether it is a buyers’ or sellers’ market. 这些 factors can determine your bargaining power 和 your ability to better negotiate.
Rather than fret about what the market may hold when you are ready to transition, 把你的注意力集中在创建一个受买家欢迎的公司上. There are many actions that you can take now to improve the appeal 和 value of your firm. 列出你最有价值的属性.
你们的费率和收费是否与市场相当?
你们公司人手充足吗?
你如何评价你的客户的质量?
你们公司的技术是最新的吗?
确定要填补的空白. 在你的网站上讲述的故事中突出你的特点, 社交媒体和面对面的推荐和潜在买家. 更多想法，请收听 现在为你的公司工作，以后好好退休 来自小企业哲学播客.
3. 关注增长
在疫情期间，188bet亚洲真人体育下载网址一直是客户的指路明灯, 提供有价值的支持, 协助与商业救济有关的贷款和宽免, insights to keep the doors open 和 strategies for new revenue streams that meet changing client needs. 继续做好这项工作，为公司的发展做好准备, 这里有三个可以考虑的有效策略.
探索以增值服务满足客户需求的方法
Two popular solutions include client advisory services (CAS) 和 environmental, 社会和治理(ESG)服务. 例如，CAS可以包括许多帮助, 传统的那样, 外包首席财务官和管理人员. ESG can range from preparing environmental related financial statement disclosures to governance consulting engagements. 查看CPA.com的 客户谘询服务 和 ESG报告和认证:审计从业人员的路线图.利用技术
The past year 和 a half have expedited our use of technology to run our practices 和 connect with our clients 和 colleagues. 但这仅仅是起跑线. 你们公司运用科技的新方法是什么? 是重复的吗?, time-consuming manual practices that you would like to apply technology such as data science 和 artificial intelligence (AI) to streamline your practice? 好好利用这些 私营公司实务组的技术资源 专为pps会员，以及即将到来的 数字188bet亚洲真人体育下载网址会议 (pps会员可以节省200美元!)获取更多建议和见解.识别和培养未来的领导者
对于那些有员工的公司来说，当你退休的时候，谁来代替你? 当移交权力的时候，他们准备好了吗? 这些 are important questions that need your attention in the short-term so the proper talent will be in place 和 prepared. 看一看 私人公司实务组(ppps) 188bet亚洲真人体育下载网址事务所胜任力模型, 专为pps会员而设, to help guide staff to positions of leaderships.
Here’s to planning for your future now so you will be ready to ride the wave into your retirement.