Private Equity advisory

As the go-to-partner to the private equity community, Samil PwC CMAAS (Capital Markets and Accounting Advisory Service) consultants work alongside sponsor management teams – focusing exclusively within the Office of the CFO. We’re committed to empowering the entire finance function – including technical accounting support, post-acquisition integration, FP&A enhancements, and exit planning. While our services may be many, our focus remains on one singular priority: flawless execution.

  • Advice on technical accounting issues and reporting considerations related to deal structuring or financing plan (e.g., determination of control ownership, equity vs. liability for mezzanine investments, earn-outs and options, etc.)
  • As part of diligence, identify and evaluate areas of significant accounting and reporting complexity(e.g., revenue, leasing, consolidation, financial instruments, etc.)
  • Review Stock/Asset Purchase Agreements from the perspective of accounting implication

  • Advise PE and portfolio company on acquisition accounting issues including:
    • Day 1 closing (determination of target’s closing balance and HoldCo’s beginning balance)
    • Set-up of fund and target’s new accounting policy (including GAAP conversion)
    • Accounting and reporting advice on legal entity reorganization (e.g., reverse merger, carve-outs, etc.)
    • Advice on post-deal dispute related to SPA Representation & Warranties on accounting matters
  • Re-design, upskill and digitize the closing & FP&A process to ensure the quality and timeliness of financial reporting & KPI monitoring
  • Support the integration management office (IMO) to ensure the ‘business as usual’ and launch the value creation roadmap

  • GAAP conversions (to IFRS, US, JP, PRC, and Vietnamese GAAP) and adoption of new standards
  • Support from the regular closing to building and defending preferred ‘accounting positions’
  • Support the enhancement of financial reporting process and related internal controls
  • Delivers interim resources for the financial leadership or staff roles

  • Assess the IPO readiness, support the IPO project management office, and draft offering documents
  • Support structuring carve-outs, extracting carve-out financials, and reporting the carve-out deal results (e.g. US 144A filing, China MAR filing)
  • Advise the complex accounting matters encountered during the vendor’s due diligence

Contact us

Sung-Ho Kim

Samil PwC, South Korea

Tel: +82 2 3781 9104

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