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Sample Engagement · Fictitious Firm · For Illustration

Law Firm Operations Audit

Before you close on a law firm, your lawyers tell you about legal risk. This tells you about operations.

The Jakovenko Group conducts pre-acquisition operational diligence on law firms for private equity professionals and strategic acquirers. Each engagement delivers a scored audit across six operational areas, a detailed next-steps breakdown, and a live working session to walk through the findings before close. Below is a sample report for a fictitious estate planning firm.

Investor Takeaways

TJG Score
61 / 100
Overall Assessment

Meridian grew by accident and has coasted on a strong referral network for 15 years. The referral base from financial advisors is real, durable, and the actual asset in this deal. Everything built around it is fragile.

Billing and collections are a mess — not because the staff is incompetent, but because the founding partners have never built a system around either. The collection rate is 74% against a practice that should collect 90%+. That gap is $806k annually in billed revenue that doesn't reach the bank.

The pro forma case is straightforward: fix billing, fix collections, consolidate two redundant staff positions, and migrate off end-of-life case management software. On the same revenue base, normalized net income moves from $435k to $750–900k.

Strengths
  • • 80%+ of new clients come from a referral network of 40+ financial advisors and CPAs built over 15 years — this doesn't walk out the door in a sale
  • • Two associates consistently at 85%+ utilization, generating $380–400k individually
  • • Firm profitable every year since 2010, no long-term debt
Needs Improvement
  • • Billing WIP averages 67 days to invoice — nearly double the 30–35 day target. Bottleneck is partner approval, not billing staff.
  • • Intake is untracked and slow: no CRM, no lead source data, 11-day average time to signed engagement
Red Flags
  • • 74% collection rate on $3.1M gross = $806k in billed revenue not collected annually. $180k in balances over 180 days. Treat stated AR as a valuation adjustment.
  • • Both founding partners control all origination and approvals personally. No succession plan. Client relationships follow them out the door without retention agreements.
Opportunities
  • • Retainer-forward billing on all new matters eliminates the collections problem structurally — 90% of estate planning engagements are predictable-scope and fully collectable upfront
  • • Documented co-marketing program with the existing advisor referral network would quantify and grow the firm's most valuable channel
How to Improve Score
  • • Implement retainer-forward billing on all new matters immediately after close
  • • Execute 30-day AR cleanup: settle the collectible, write off the uncollectable, set a write-off policy
  • • Scope PCLaw-to-Clio migration before close — data portability is the highest-risk item in this transaction
  • • Negotiate partner retention agreements tied to 12-month client relationship transition milestones

Sample Engagement · Meridian Law Group is a fictitious firm · All data is illustrative.

Financial Snapshot — Meridian Law Group (2025)

Fictitious firm. All figures illustrative.

Metric2025AYoY Trend
Gross Revenue$3.1M+4%
Collected Revenue$2.3M-2%
Realization Rate82%-5pts
Collection Rate74%-3pts
Revenue per Attorney$383k-6%
Overhead Ratio71%+2pts
Net Profit Margin19%-3pts

Operations Audit by Area

#AreaScoreKey Takeaway
1Revenue & Billing Operations55/100The billing rhythm exists but the process is partner-bottlenecked. WIP averages 67 days to invoice. Uncapped write-down authority is costing the firm $250k+ annually in realization leakage.
2Collections & Accounts Receivable50/100$806k in billed revenue not collected in 2025. No written collection policy, no escalation protocol, $180k in AR over 180 days.
3Staffing, Compensation & Overhead65/100Overstaffed at 2.5:1 staff-to-attorney ratio. Overhead at 71%. Two solid associate billers with no production incentive to grow.
4Technology Stack & Infrastructure58/100PCLaw is end-of-life, QuickBooks Desktop integration is manual, no CRM, no dashboard. Data portability at close is the highest-risk item.
5Client Intake & Pipeline63/10011-day average time to engagement. No CRM. Non-referred leads convert at 22% with no data on why. Referral concentration risk in 8 advisor relationships.
6Financial Health & Profitability70/100Profitable every year since 2010 with no debt. But 19% net margin on a practice that should run 28–35%. Pro forma at corrected billing and collections: $750–900k net on the same revenue base.
Red = below 60Amber = 60–69Green = 70+

What Each Engagement Includes

Pre-Close Diligence Report

A scored audit across six operational areas — billing, collections, staffing, technology, intake, and financial health. Written findings with specific risks, opportunities, and a prioritized next-steps breakdown with impact ratings and implementation timelines.

Live Walkthrough Session

Every report is delivered in a live working session, not dropped into an inbox. We walk through the findings together, answer questions on the data, and build a shared picture of what's in front of you before you close.

Optional Add-On

Optional: Post-Close Operating Advisory

If you close the deal, the same operator who wrote the diligence report can run the 90-day integration. The work doesn't stop at the deck.

Ready to know what you're buying?

Your lawyers tell you about legal risk. This tells you about operations — billing, collections, staffing, technology, intake, and whether the firm can run without its founders. Engagements typically take 2–3 weeks from kickoff to delivered report.

john@jakovenko.io · jakovenko.io

Sample Engagement · Meridian Law Group is a fictitious firm · All data is illustrative.