You are the accountant for a client planning to sell their c…

You are the accountant for a client planning to sell their company; you have reviewed the financial statements and have gone through the most likely exit options with the client. You brought in an M&A professional, but they said that it is not the right time yet. What are the first two steps that must be completed by you, the M&A professional or another exit planning advisor before an M&A professional can successfully market the company?