search query: @journal_id 50 / total: 1038
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| Author: | Rimerman, T.W. |
| Title: | The need for expanding organizational options for CAPs |
| Journal: | Journal of Accountancy
1991 : OCT, p.45-52 |
| Index terms: | ACCOUNTING |
| Language: | eng |
| Abstract: | Since most practices deteriorate just after a CPA's death or illness, timely action is necessary to preserve the practice value. A practice continuation agreement is a contract between two partners that guarantees the practice's orderly transfer. Temporary and permanent disability should be carefully defined. Also, the agreement should contain a noncomplete clause and provisions for possible termination of the contract. |
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