Accounting M&A Trends Nov 2025

Learning Objective: By completing this Nano Learning course, participants will be able to:

• Describe why M&A-driven consolidation is accelerating in the accounting industry, including evolving drivers such as private equity investment, the war for talent, and service-line expansion.
• Summarize the core accounting requirements under ASC 805 and ASC 350 in an M&A transaction, including how goodwill is recognized and tested for impairment.