{"id":79217,"date":"2020-09-13t12:30:25","date_gmt":"2020-09-13t16:30:25","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=79217"},"modified":"2020-09-15t22:03:14","modified_gmt":"2020-09-16t02:03:14","slug":"cpa-firms-overemphasize-ownership-percentage","status":"publish","type":"post","link":"\/\/www.g005e.com\/2020\/09\/13\/cpa-firms-overemphasize-ownership-percentage\/","title":{"rendered":"when cpa partner votes go wrong"},"content":{"rendered":"

\"percentage<\/a>there’s a better way.
\n<\/strong><\/p>\n

by marc rosenberg<\/i>
\nthe rosenberg practice management library<\/i><\/a><\/p>\n

it may seem intuitive to use ownership percentage to decide important financial and governance issues.<\/p>\n

more: <\/b>why billing less may mean earning more<\/a> | what smaller firms must do to become firms of the future<\/a> | the 13 signs you have a partner problem<\/a> | covid-19, adversity and innovation<\/a> | how covid impacts partner retirements<\/a> | \u00a0three tough questions in partner buyouts<\/a> | reward partners for performing like partners<\/a> | 7 points of a well-crafted partner buyout agreement<\/a> | smart tech tips from top cpa firms<\/a>
\n\"goprocpa.com\"exclusively for pro members. <\/span><\/strong>log in here<\/a> or 2022世界杯足球排名 today<\/a>.<\/span><\/p><\/blockquote>\n

here are three common reasons why… and one important reason why not.<\/p>\n

<\/p>\n

1. many clients use ownership percentages to drive important matters. cpa firms reason, \u201cif our clients do it, why shouldn\u2019t we?\u201d<\/p>\n

2. related to #1, many cpa firm clients are companies who derive a major portion of their growth, profitability, overall success, and value from branded products, plant, equipment, proprietary processes, patented technology, and the goodwill\/market recognition that comes from these assets. it\u2019s understandable that one\u2019s ownership percentage in these businesses should strongly impact financial and governance issues.<\/p>\n

cpa firms are different. their primary asset is the partners\u2019 ability to bring in and retain annuity clients, every year, to perform a highly technical service from scratch, every year and thereby, earning clients\u2019 trust and respect, every year. the growth, profits, and success of a cpa firm occur because of the owner\u2019s work effort and skills to create these benefits every year. cpa firms need to reinvent themselves and continue peak performance every year to remain successful.<\/p>\n

3. it\u2019s a power grab and\/or an opportunity to avoid accountability. it\u2019s so much easier to take 30 percent of the firm\u2019s profits because one is a 30 percent owner instead of earning it.<\/em> it\u2019s so much easier for one to commit transgressions of firm policies (take excessive time off, have delinquent billing and collections, give oneself a waiver on business or staff development) safe in the knowledge that one can never be held accountable for those indiscretions because of the protection of a lofty ownership percentage.<\/p>\n

one of the strongest arguments to minimize the importance of ownership percentage in cpa firms is simple: fairness.<\/p>\n

it\u2019s simply not fair to overly rely on the use of ownership percentage to decide many critical financial and governance matters. heavy emphasis on ownership percentage is guaranteed to cause tremendous acrimony among current and future partners.<\/p>\n

firms get twisted up in the illogic and unfairness of using ownership percentage and find themselves trying to solve unsolvable problems using old-school methods. they need outside-the-box thinking.<\/p>\n

here is an illustration. contrast the performance of the following two partners:<\/p>\n

\"\"<\/a><\/p>\n

there are five major partner issues that firms should resist connecting to ownership percentage: can there be any possible justification for partner a\u2019s compensation and buyout being twice as high as partner b\u2019s?<\/p>\n

    \n
  1. allocation of partner income. should be based primarily on each partner\u2019s performance, not their ownership percentages.<\/li>\n
  2. calculation of partner buyout. should be based primarily on what partners have contributed to the firm\u2019s profitability and success, usually measured by relative partner income, not ownership percentage.<\/li>\n
  3. should be one person, one vote for the vast majority of issues (most firms tell us they rarely take formal votes). if voting is based on ownership percentage, new and younger partners feel disenfranchised because older partners \u201ccontrol\u201d the votes.<\/li>\n
  4. new partner buy-in. should be determined as a fixed amount, independent of ownership percentage. use of ownership percentage to determine new partner buy-in often results in an enormous buy-in amount that new partners are unwilling or unable to pay.<\/li>\n
  5. allocate proceeds of a firm sale. should use the same method as in partner buyout. why use performance-based measures to decide buyout and ownership percentage for firm sales? this makes no sense. they really are the exact same transaction.<\/li>\n<\/ol>\n

    by determining the outcomes of the above based on performance (income allocation, buyout, sale proceeds), partner role (voting), or a fixed amount (buy-in), partners are likely to agree that the result is fair. an added \u2013 and perhaps even bigger \u2013 bonus is that this fairness reduces the divisiveness that can come when too many important matters are tied to ownership percentages.<\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    \"\"<\/a>
    \nthere’s a better way.<\/strong>
    \nby marc rosenberg<\/em>
    \n    the rosenberg practice management library<\/a><\/em><\/p>\n","protected":false},"author":1339,"featured_media":52068,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[1363,3120,3002,2266],"tags":[],"class_list":["post-79217","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-featured","category-pro-member-exclusive","category-special","category-partner"],"acf":[],"yoast_head":"\nwhen cpa partner votes go wrong - 卡塔尔世界杯常规比赛时间<\/title>\n<meta name=\"description\" content=\"actionable intelligence for tax, accounting, and financial professionals\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/\/www.g005e.com\/2020\/09\/13\/cpa-firms-overemphasize-ownership-percentage\/\" \/>\n<meta property=\"og:locale\" content=\"en_us\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"when cpa partner votes go wrong - 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