ADVISORY
Post-merger integration (PMI)
Integrate accounting, management reporting, operations and systems after an acquisition or merger, from priorities through implementation and continuing operations.
01 / WHAT WE DO
Scope & purpose
A completed transaction does not resolve differences in policies, closing, roles or systems. First secure continuity of reporting, then agree what to integrate, what to retain and the sequence based on importance, deadlines and operational impact.
02 / PROCESS & HANDOFF
How the work progresses
- Understand both organizationsDifference and issue list with priorities
- Define the integration planIntegration plan, responsibilities and transition timetable
- Pilot and transitionPilot and reconciliation records; updated procedures
- Embed continuing operationsOperating review and recurring support handover
Illustrative workflow. The scope and deliverables are agreed for each engagement.
01Understand both organizations
Review records, staff input and financial due diligence findings. Map differences in accounting, management, processes and systems, separating urgent continuity issues from medium-term improvements.
Output / next handoff: Difference and issue list with priorities
02Define the integration plan
Design accounting policies, accounts, calendars and reporting; profitability, budgets and KPIs; roles, approvals and controls; master data, interfaces and migration. Include interim procedures to keep closing running.
Output / next handoff: Integration plan, responsibilities and transition timetable
03Pilot and transition
Test actual closing and reporting data, reconciliations, interfaces and approvals. Resolve differences and check readiness before cutover.
Output / next handoff: Pilot and reconciliation records; updated procedures
04Embed continuing operations
Review the first closes and meetings, address remaining issues and hand off agreed closing or management report preparation to recurring support.
Output / next handoff: Operating review and recurring support handover
03 / DELIVERABLES
Deliverables & their use
- Accounting and reporting integration plan
- Management metric definitions and responsibility matrix
- Migration, test and operating records
The package links figures and conclusions to source information and review records. Its precise contents are agreed for the engagement.
04 / DISCUSS YOUR NEEDS
Getting started & engagement conditions
Share the purpose and stage of the acquisition or merger, entities involved and reporting deadlines. Preparation before completion and support after completion can be scoped. Legal and tax work is coordinated with the relevant professionals. The contracting entity, team and scope are clarified if 株式会社CP ARCS is involved.
The contracting entity and delivery team will be identified in our proposal. Depending on the engagement, the contracting entity may be ICHIYAMA ACCOUNTING OFFICE or 株式会社CP ARCS, of which Manabu Ichiyama is Representative Director.
LET’S TALK
Let’s work out your next step.
You do not need a finalized brief. Start with the challenge or the work you would like to entrust.