Company Description

This is your opportunity to join Deloitte's growing Financial Sale and Purchase Agreement (SPA) Advisory team. As part of our market-leading SPA team, you will work on high-profile M&A assignments and help clients create quantifiable value at critical stages of the deal process. You will advise on purchase price mechanisms and bring your expertise in completion accounts, locked boxes and earn-outs to complex transactions.

You will work closely with clients, legal advisors and colleagues from other disciplines to translate financial and commercial issues identified during due diligence into practical contractual and commercial solutions.

Job Description

As a Manager in our SPA team, you will lead the financial and accounting strategy across complex M&A transactions. You will advise clients on purchase price mechanisms, completion accounts and locked boxes, both pre-closing and post-closing.

You will work closely with clients and their legal advisors, providing dedicated SPA support and developing contractual solutions to financial and commercial issues identified through due diligence.

You will play an important role within our market-leading EMEA SPA practice, which supports more than 100 transactions annually in the Netherlands.

How do you do this?

Pre-signing

• work closely with due diligence teams to identify areas of risk and work together with Partners and Directors to consider appropriate pricing solutions;
• assess the suitability of the pricing mechanism, for example a locked box, completion accounts and/or earn-out, including the associated accounting-based definitions;
• develop robust accounting policies for completion accounts and earn-out mechanisms;
• provide advice and support negotiations on the financial and accounting-related aspects of SPAs.

Post-closing

• review and challenge completion and earn-out accounts, providing tactical advice during commercial negotiations and any disputes that may arise;
• conduct leakage analyses.

What you'll work on

You will work on a broad range of M&A transactions, including:

• transactions ranging from €50m to €5bn+;
• sectors including real estate, industrial, TMT, financial services, healthcare and consumer business;
• PE-backed acquisitions, corporate M&A, divestitures, carve-outs and cross-border transactions;
• integrated teams with financial due diligence, tax and legal specialists;
• a diverse client base including private equity firms, corporate development teams, investment banks and management teams.

You will also work closely with other Deloitte member firms, including Deloitte UK, providing exposure to international transactions.

Qualifications

Of course, you have the courage to trust yourself and are eager to keep learning and developing every day. Above all, you have the courage to be yourself. The true you. With your own strengths, perspective and personality.

As a Manager Sale & Purchase Agreement, you have:

• at least 5 years of experience in accounting and hold an RA, ACA, ACCA or CPA qualification (or equivalent professional accounting qualification);
• of which, at least 3 years of experience in M&A Transaction Services, Financial Due Diligence or Financial Audit;
• strong writing and reviewing skills, with a clear focus on conciseness and risk management;
• broad commercial acumen and a strong personality, enabling you to operate effectively under pressure and in the fast-paced deal environment;
• excellent interpersonal and communication skills, with the ability to challenge, negotiate and advise at senior client levels;
• strong teamwork skills and the ability to take ownership of your work and outcomes.

It is a plus if you also have:

• an understanding of price adjustment mechanisms, locked box arrangements, completion accounts and earn-out provisions;
• experience supporting the full transaction lifecycle, from pre-closing through post-closing;
• experience advising private equity sponsors or corporate clients on M&A transactions.

Additional Information

Why join Deloitte?

• Market-leading practice – Deloitte's SPA team is one of the largest and most active SPA practices in EMEA, with strong deal flow and complex transactions.
• Structured development – access formal mentorship and training programs, with a clear career progression path towards Senior Manager and Partner.
• International exposure – work with EMEA-wide deal teams and other Deloitte member firms, gaining experience across international transactions.
• Flexible working – hybrid working arrangements that balance client demands with work-life integration.
• Inclusive culture – a collaborative and supportive environment that values diverse perspectives and invests in your development.