What's Happening?
Accounting leaders are being advised to prepare for potential shifts in the mergers and acquisitions (M&A) market in 2026. The advice comes as many middle-market sellers hesitate to sell due to macroeconomic uncertainties. Experts emphasize the importance
of readiness, which includes having clean financials, understanding adjusted EBITDA, and being prepared for Quality of Earnings scrutiny. The focus is on being prepared to move quickly when market conditions change, rather than waiting for the perfect moment. This preparation involves conducting readiness assessments and understanding the requirements of potential carve-outs.
Why It's Important?
The M&A market is a critical component of business growth and restructuring. For accounting leaders, being prepared for market shifts can provide a competitive edge and enable them to capitalize on opportunities as they arise. The emphasis on readiness highlights the need for proactive planning and strategic foresight in navigating complex transactions. By advising clients on preparation and readiness, accounting professionals can enhance their value as trusted advisors and support clients in achieving successful outcomes. This approach also underscores the importance of adaptability and responsiveness in a dynamic economic environment.











