This guide is in the process of being updated. Please contact the Knowledge Centre if you require the latest resources. 
 
If you are interested in any of the articles or books below please phone the Knowledge Centre on 1800 809 828 or email knowledge@charteredaccountants.com.au  
 
 
Articles 
 
The next generation 
Author: ABERNETHY Mark. Charter: Vol 77(7) Aug 2006 p37-39 
Discusses how small and mid-sized accounting firms are having difficulty finding partners to look after the firm as the senior partners leave and retire. 
email the Knowledge Centre for a copy. 
 
Taking the 'big step' 
Author: PRESTNEY Sue. Charter: Vol 77(7) Aug 2006 p42 
Looks at succession planning from the potential successor point of view 
email the Knowledge Centre for a copy. 
 
Next in line 
Author: CHARLES Ed. INTHEBLACK: Vol 76(3) Apr 2006 p43-45 
When it comes to succession planning, many business owners overlook the obvious, selling to their own employees. 
 
How important is business succession?  
Author: PRESTNEY Sue. Charter: Vol 77(2) Mar 2006 p40 
Discusses the tax traps associated with small business owners giving some equity to key employees to retain their services. 
email the Knowledge Centre for a copy. 
 
Succession planning and exit strategies for practitioners and business owners 
Author: PHILLIPS Jason. NSW: Newcastle Convention 8-10 Mar 2006, session S19, 15p [E-Version Only] 
This paper explores a number of issues which should be considered as part of the business succession planning process. It includes factors to consider when valuing and selling an accounting practice, and a succession planning questionnaire. 
email the Knowledge Centre for a copy. 
 
Succession planning 
Author: HAYES Greg. SA: CA Business Forum SA 18-20 May 2005, session T13, 13p [E-Version only] 
Succession planning is a major issue facing the SME market. To assist accountants to provide effective advice to clients this paper includes a 21-step business succession and sale advisory consulting process. 
email the Knowledge Centre for a copy. 
 
Funded business succession agreements: an overview 
Author: SWAN Allan. Retirement & Estate Planning Bulletin: Vol 7(9) Apr 2005 p143-146 
This article looks at funded agreements which usually take two forms: funded agreements and voluntary departure agreements. Funded agreements deal with an involuntary departure of a business principal from the business. 
 
Succession planning in practice from Baby Boomers to Generation X 
Author: KNIGHTS Michelle. QLD: CA Business Forum QLD 6-8 April 2005, session F5, 7p [E-Version only] 
This paper addresses some of the initial considerations when planning and presenting a proposal for the purchase of a practice or equity therein. 
email the Knowledge Centre for a copy. 
 
Succession and estate planning for country clients 
Author: MUNTZ Paul. NSW: CA Country Congress NSW 16-18 March 2005, session S9, 20p [065 NCC 2005] 
This session examines the particular problems of asset transfer and retirement planning facing the farming community, and considers strategies to achieve a successful succession plan. 
email the Knowledge Centre for a copy. 
 
Plan to succeed 
Author: SOLAKOVSKI Jackie. Charter: Vol 75(7) Aug 2004 p46-47 
This article looks at the legal aspects of a successful business succession plan. 
email the Knowledge Centre for a copy. 
 
Business succession planning - this time it's for you 
Author: DAVIES Brett. WA: CA Business Forum WA 12-14 May 2004, Session T7, 81p [065 WAB 2004] 
This practical session provides guidance on how accountants can develop tax effective business succession plans for their clients, and discusses the effects of a number of different business vehicles. 
email the Knowledge Centre for a copy. 
 
Business succession planning principles 
Author: BOBBIN Peter. NSW: CA Business Forum NSW 19-22 May 2003, session TH15, 15p [065 NSW 2003] 
This paper presents a range of issues that should be considered as part of the business succession planning process, such as management succession, wills, buy/sell agreements, ownership succession, insurance and capital gains tax. 
email the Knowledge Centre for a copy. 
 
Business succession planning 
Author: BOBBIN Peter. Sydney: University of New South Wales, Succession Seminar, 1 March 2002, session 5, 19p [365 UNI 2002] 
This paper presents a range of issues that should be considered as part of the business succession planning process. 
 
 
Books 
 
Succession planning toolkit: leveraging a life's work 
Author: MCINTYRE-SMITH Stephen J. Sydney: ICAA, 2006. 
Class No : 215.1 MCI 2006 
 
Tax refresher: choosing a business structure 
Author: INSTITUTE TAX TRAINING AND WRITING TEAM. Sydney: ICAA, 2006. 
Class No : 410 INS 2006 
 
Practice structures guide 
Author: INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA. Sydney: ICAA, 2006. 
Class No : 215 INS 2006 
 
Succession planning in the independent firm 
Author: SHOHET Phil. London: ICAEW, 2004. 
Class No : 075 ACD 475 
 
The tax practitioner's toolkit: choosing a business structure 
Author: WILLIAM BUCK (NSW) PTY LIMITED. Sydney: ICAA, 2004. 
Class No : 410 WIL 2004 
 
The tax practitioner's toolkit: choosing a business structure 
Author: WILLIAM BUCK (NSW) PTY LIMITED. Sydney: ICAA, 2003. 
Class No : 410 WIL 2003 
 
Exit strategy planning: grooming your business for sale or succession 
Author: HAWKEY John. UK: Gower, 2002. 
Class No : 290 HAW 2003 
 
Succession planning and retirement: building a practice of value 
Author: SHOHET Phil;JENNER Andrew. UK: CCH, 2002. 
Class No : 215.1 SHO 2002 
 
Guidance on incapacity or death of a sole practitioner 
Author: PHILLIPS FOX LAWYERS. Sydney: Institute of Chartered Accountants in Australia, 1999. 
Class No : 215 PHI 99 
 
 
Last updated: 6 May 2008