A.P.M.A. is the trading name of Jeremy Kitchin Practice M & A Ltd. We specialise in buying & selling accountancy practice goodwill. With well over 45 years experience Jeremy and his daughter Lucinda Kitchin are leading experts in the field of accountancy practice mergers and acquisitions, consolidation and the valuation of goodwill. Through A.P.M.A. they give consultancy advice on profit enhancement, practice development through marketing and they are able to ‘manufacture’ deals.