When a company is in distress, hope is not a strategy. Directors, creditors, and employees need evidence, not promises. Financial modelling gives Chartered Business Accountants in Practice (CBAP) the power to test reality, prove whether a rescue plan works, and decide if survival is possible. It is the difference between reckless optimism and disciplined turnaround. In Business Rescue, numbers do not just tell a story, they decide the future.

Many businesses wait too long before taking action, slipping from distress into collapse while their advisors focus on compliance rather than strategy. Business rescue offers a structured legal process that can protect jobs, preserve value, and improve returns to creditors—if implemented early. Accountants play a critical role throughout, from identifying distress and compiling updated financials to supporting the development and implementation of the rescue plan. This is not theoretical knowledge; it’s practical, applied work that positions accountants as strategic partners in business continuity.