By David Roberts MBA FCCA. Former PLC CFO who previously worked at PwC, with hands-on international establishment, transformation, carve-out and integration experience. GAP Consultants was established in 2001. Published 8 October 2026.
Completion changes ownership. It does not automatically give the buyer dependable cash visibility, consistent reporting or a finance team able to support the combined business. The first 100 days should protect continuity while establishing the operating arrangements needed to realise value.
The timetable below is a planning framework, not a promise that every integration can be completed in 100 days. A carve-out, cross-border operation or complex systems separation may require a longer programme.
Before completion: define what must work on Day One
- Identify who controls bank accounts, authorises payments and funds payroll.
- Agree the opening financial position, information access and reporting responsibilities.
- Map services supplied by the seller and the dependencies that remain after completion.
- Name the finance integration lead and the people authorised to make decisions.
Days 1–30: establish control and a reliable baseline
Prioritise payroll, cash, customer billing, collections and supplier continuity. Create a short-term cash forecast, check bank and key balance-sheet reconciliations, and agree a workable reporting timetable. Make unresolved opening balances and data gaps visible rather than allowing them to become unexplained differences later.
Build one issue log covering ownership, impact, action and decision dates. Separate urgent continuity risks from improvements that can wait. Listen to the acquired team: they know where the process depends on workarounds or a single person.
Days 31–60: design the finance operating model
Decide which activities remain local, which move into the group and which need specialist support. Align accounting policies, approval limits and reporting definitions. Agree the future responsibilities before changing systems or moving work between teams.
- Map the month-end process and consolidation hand-offs.
- Test revenue, working capital and service or product profitability measures.
- Define data ownership, access and reconciliation controls.
- Plan the people, training and capacity needed to run the new arrangements.
Days 61–100: implement, test and transfer ownership
Introduce changes in a sequence the business can absorb. Test reporting through an actual close, reconcile migrated data and confirm that control owners understand their responsibilities. Review progress against the acquisition case while distinguishing one-off integration costs from recurring benefits.
Where transitional services are involved, connect every exit date to a tested replacement. A contract deadline is not evidence that payroll, reporting or technology is ready to stand alone.
Five measures worth putting in front of the board
- Cash forecast reliability and funding needs.
- Timeliness and reconciliation of management reporting.
- Critical control gaps and overdue decisions.
- Readiness to exit transitional services.
- Benefits achieved against the agreed baseline, with a named owner.
Keep integration and systems replacement in proportion
A new finance system may be justified, but it adds delivery demands. Decide whether the immediate need is dependable reporting and controls on the existing platform or a fully scoped replacement. An improve-or-replace assessment helps make that decision explicit.
Experience behind the approach
GAP’s delivery evidence includes a five-site US acquisition, carve-out and secure integration and an international brand carve-out. Both illustrate why finance, operational dependencies and governance must move together.
How GAP can help
GAP’s business and finance transformation support can begin with a defined review and progress into implementation or recurring part-time finance leadership. Scope, fees, capacity and start dates are agreed before work begins.
Tell David your completion or transition-service deadline and the finance dependency that concerns you most. The initial conversation can clarify the priorities for cash, reporting, controls and systems readiness.
Discuss your acquisition or carve-out with David
Prefer email or a call? Email David or call 07831 139751.