Divestitures and Spin-Offs

2 Credits: Finance


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Divestitures and Spin-Offs

Course Level
CPE Credits

2 Credits: Finance

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.

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Learning Objectives

Upon successful completion of this course, participants will be able to:

  • 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.
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Course Specifics

Course ID
Revision Date
March 11, 2024

There are no prerequisites.

Advanced Preparation


Number of Pages

Compliance Information

NASBA Provider Number: 103220

CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Steven M. Bragg, CPA, is a full-time book and course author who has written more than 300 business books and courses. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast. Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and …