Case Studies

These case studies analyze the strategic decisions, governance tensions, transformation programs, private equity transactions, AI platform shifts, audit failures, and operating model changes reshaping the professional services industry. Each case study combines deep research, public sources, and board-level analysis to examine what happened, why it happened, and what it may mean for the future of professional services firms.

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Case Study 44: PwC, Evergrande and the Boundary of the Global Firm

7. September 2026

When China Evergrande Group collapsed, the immediate questions were about the company. How had one of China’s largest property developers accumulated such an extraordinary debt burden? How had its reported financial position diverged so far from economic reality? And how had PwC continued to issue unmodified audit opinions while the underlying problems developed? The regulatory

Case Study 43: Citrin Cooperman and the Accounting Firm That Became Transferable

24. August 2026

In October 2021, New Mountain Capital invested in Citrin Cooperman at a reported enterprise value of approximately USD 500 million. A little more than three years later, an investor group led by Blackstone agreed to acquire New Mountain’s interest in a transaction reported to value Citrin at more than USD 2 billion. Revenue had increased

Case Study 42: Grant Thornton, CBIZ and the Public Company That Became Harder to Keep Public

10. August 2026

When CBIZ entered the public markets in 1996, it began an institutional experiment that would eventually make it one of the most unusual organisations in professional services. The listed company developed a commercial platform around independently owned CPA firms, allowing it to provide accounting, tax, advisory, technology and administrative services while the regulated firms retained

Case Study 41: EisnerAmper and the Test of the Second Ownership Cycle

27. Juli 2026

In March 2026, TowerBrook Capital Partners completed a continuation vehicle transaction for its investment in EisnerAmper. Carlyle AlpInvest led the transaction, Hamilton Lane served as co-lead, and TowerBrook continued as sponsor. The transaction provided liquidity to investors in TowerBrook Fund V and to participating EisnerAmper partners, while the firm continued under the same chief executive

Case Study 40: WTS, EQT and the New Institutional Design of Tax

15. Juli 2026

When EQT acquired an anchor stake in WTS Germany in April 2025, the transaction entered a professional-services market already being reshaped by private capital. Grant Thornton, Baker Tilly, Citrin Cooperman and a growing collection of accounting platforms had established that businesses historically organised around partnerships could attract institutional investors. WTS nevertheless represented a different proposition.

Case Study 39: When Clients No Longer Fit the Economics of the Big Four

29. Juni 2026

Why Deloitte, PwC, EY, KPMG and BDO Are Separating Parts of Their Nordic Businesses In July 2026, Deloitte Denmark announced what appeared to be a relatively straightforward strategic transaction. Four regional offices in Aalborg, Silkeborg, Kolding, and Odense, together with selected client portfolios in Copenhagen and Aarhus, would be transferred to Cedra Denmark. Approximately 460

Case Study 38: Crowe, KKR and the End of the Generational Contract

22. Juni 2026

Most discussions about private equity in professional services focus on capital. Firms need funding for acquisitions, technology platforms, artificial intelligence, cybersecurity, talent, and growth. Private-equity firms provide that capital. Partnerships receive liquidity and investment capacity. Ownership structures evolve. Transactions occur. The debate then usually turns to valuations, governance arrangements, audit independence, or whether private-equity ownership

Case Study 37: Xeinadin, Sumer and the Hidden Assumption Behind Accounting Roll-Ups

15. Juni 2026

For years, accounting looked almost perfectly designed for private-equity consolidation. Thousands of fragmented firms operated across local markets with sticky SME client relationships, recurring revenues, and comparatively resilient demand even during economic downturns. Businesses still needed payroll, bookkeeping, tax filings, accounts preparation, and compliance support regardless of whether growth accelerated or slowed. At the same

Case Study 36: RSM and the Search for Platform Economics Without Private Equity

8. Juni 2026

Originally published June 2026, updated June 2026. For a long time, the global mid-tier accounting networks could tell a simple story about themselves. They were large enough to serve international clients, broad enough to offer audit, tax and consulting, and still close enough to the market to avoid the distance, bureaucracy and internal machinery often

Case Study 35: EY, Wirecard and the Real Economics of Public-Interest Audit

4. Juni 2026

When Wirecard collapsed in June 2020 after €1.9 billion in supposed cash balances could no longer be verified, the scandal immediately became one of the defining corporate failures of modern Germany. Public attention focused naturally on the missing cash, failed oversight, weak controls, regulatory failures, and the role of EY as long-standing auditor. But for