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Succession planning

Learn about exit strategies, how to ensure your successors have the skills they need and getting the timing right with our selection of books, articles, links and guides.

What's on this page?

  • Online articles
  • Useful links
  • Articles and books from the Library

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Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Planning for the day after

Article looking at how to help business-owner clients with their succession plans. It notes that the conversation should extend to the key people considered a part of the continuity. It adds that funding and format also play a major role, with the primary tools for funding being cash in the possession of the surviving owners, life insurance, or an instalment buyout.

Succeed at succession

How to approach your succession planning and grow the bench strength from within. The article argues that firms need to create a culture of leadership development and be clear about why they are doing succession planning.

ESOPs fables

Discusses the value of considering employee stock ownership plans (ESOP) in succession planning. Topics covered include the structure and tax advantages of ESOP.

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Useful links

Succession planning (CIPD) 
This factsheet from the Chartered Institute of Personnel and Development looks at the background to succession planning, the main features of modern succession planning and the role of HR. Updated in 2020.

Looking to the future: Business succession for family business
Guide produced by Accountancy Europe in 2016 highlighting best practices for business owners. The publication is intended for accountants to give to clients as part of a succession review process.

Succession planning: Strategies for building the pipeline
The executive search consultancy firm Spencer Stuart provides a guide on how boards can create a credible and balanced CEO succession planning process.

Don’t go another year without a succession plan
An article published by Francesca Zelasko in 2011 on Accounting Web. Sets out the case for succession plans and the key elements involved.

How to prepare the successful sale of an established family business
Publication from Accountancy Europe that addresses the principles of selling a family business.

Planning your exit from your business
Business guide from Atom Content Marketing.

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