Divestitures and Spin-Offs (CPE Course)

Related Courses

Mergers and Acquisitions

CPE Credit: 2 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $25


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Course Description
The divestiture or spin-off of a business unit can cause major problems for the parent company, or represent a golden opportunity to streamline and focus on its core capabilities. In the Divestitures and Spin-Offs course, we discuss the problems with divestitures and how to resolve them by focusing on specific concerns in many functional areas, including accounting, human resources, legal, and treasury. This course is intended to concentrate the attention of the reader on the key elements needed to make a divestiture or spin-off a success.


Author: Steven Bragg

Course Number: FN1029

Learning Objectives

  • Recognize the different types of divestitures.

  • Identify the problems associated with divestitures.

  • Specify the steps required to divest a business unit.

  • Recognize the responsibilities of the separation management office.

  • State the accounting issues associated with a divestiture.

  • Specify the human resources activities required during a divestiture.

  • Identify the legal issues associated with a divestiture.

  • Recognize the rebranding problems that may be encountered in a divestiture.

  • Identify the methods used to minimize employee disruptions during a divestiture.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Finance

Prerequisites: None

Advance Preparation: None

Latest Review Date: August 2023

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.


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AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.


AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.