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ARTICLE · 02 FEBRUARY 2026

Accounting Challenges Lurk Behind The M&A Rebound

Riveron
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A version of this article first appeared in Accounting Today. Mergers and acquisitions in the broader economy are on the rise. After a period of relative quiet, the average M&A deal size grew to $544 million...

United StatesAccounting and Audit
Patrick Garrett
Patrick Garrett

"In periods of heightened M&A, the ability to anticipate both operational and technical issues and address them proactively is what separates smooth integrations from disruptive ones."

A version of this article first appeared in Accounting Today. Mergers and acquisitions in the broader economy are on the rise. After a period of relative quiet, the average M&A deal size grew to $544 million — its highest level in five years — signaling renewed confidence from both buyers and sellers.

At the same time, SPAC activity is showing signs of revival after experiencing a prolonged lull, with 63% of total IPOs in 2025 classifying as special purpose acquisition companies (up from 43% in all of 2024). Together, these dynamics are shifting the deal landscape and prompting organizations to take a closer look at how they approach complex transactions.

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