United Kingdom: Accounting Standards

KB&A is a boutique, mid-size law firm. It was founded on the belief that a more collaborative and customized approach was needed to help clients solve their IP and corporate challenges.

An Accountant, based in Boston, USA, has many Clients who own businesses and are getting ready for retirement.

Share Purchase Agreements (SPAs) often include earn-out provisions, which align buyer and seller interests but can lead to disputes over definitions, post-sale control, financial reporting, and payment timing. Clear drafting, third-party audits, and dispute resolution mechanisms help mitigate conflicts.