Preparation of an Offering Memorandum
February 1, 2001
Charles Wilhoite, CPA, ABV, CMA, CFM, ASA
An offering memorandum (ômemorandumö) is a valuable instrument often relied upon to facilitate the restructuring, refinancing, or sale of a company. The objective of a memo-randum is simple: to provide a realistic portrait of the histori-cal and prospec ...