We do not list businesses for sale. This page is for buyers: what accounting firms actually sell for, what to check, how deals are financed, and where listings appear. Register below to hear when we publish new data for buyers.
The market at a glance
What accounting firms sell for
| Deal size / buyer | Price or multiple | Source |
|---|---|---|
| Main Street sales, 2021-2025 (sold) | 1.61x-2.66x SDE (median 2.04x) |
What to check before you make an offer
- Key metric: Recurring fees (tax, bookkeeping, advisory), client retention after transition, fee per client, realization, staff credentials
- Upside sign: Recurring annual engagements rather than one-off work
- Upside sign: High client retention and low concentration
- Red flag: Clients loyal to the owner personally
- Red flag: Heavy seasonality with low-fee 1040 work
- Red flag: A client list that must be consented to before tax information changes hands
Transfer issues that can stop a closing
| Issue | What to know | Source |
|---|---|---|
| CPA ownership rules | Under the Uniform Accountancy Act model, a majority of a CPA firm's ownership (financial interests and voting rights) must be held by CPAs. PE deals keep the attest firm CPA-owned and sell the non-attest business. | NASBA/AICPA Uniform Accountancy Act, 9th edition (firm ownership, Section 7) |
| Client tax information | IRS rules (26 CFR 301.7216-2) allow limited transfer of client lists in connection with the sale of a tax practice, and pre-sale diligence under a written confidentiality agreement. Get client consent where required. | 26 CFR 301.7216-2 - permitted disclosures of tax return information (incl. sale of a practice) |
| Firm permit | State boards require firm registration or permits; a new owner or entity may need its own permit. | NASBA/AICPA Uniform Accountancy Act, 9th edition (firm ownership, Section 7) |
How buyers finance these deals
Most Main Street acquisitions are financed with an SBA 7(a) loan plus buyer equity, often with a seller note. Under SBA SOP 50 10 8 the buyer generally needs a 10% equity injection, a seller note can count toward it only if it is on full standby, and earn-outs are not allowed in SBA-financed changes of ownership. Model the note with the seller financing calculator.
Who you are competing with
For larger accounting firms, you will often bid against organized acquirers - we document 6 of them, from primary sources, on who is buying accounting firm businesses. Individual buyers usually win smaller deals where a platform would pay an add-on multiple.
Where accounting / cpa firm listings appear
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Frequently asked questions
How much does a accounting firm cost to buy?
BizBuySell’s median sale price for accounting firms sold 2021-2025 was $450,000. Price depends mostly on documented earnings (SDE).
Can I use an SBA loan?
Usually yes for Main Street deals. Under SBA SOP 50 10 8, expect a 10% equity injection; a seller note can count toward it only on full standby, and earn-outs are not permitted in SBA change-of-ownership loans.
Do you have listings?
No. We do not list businesses or broker deals. Listings appear on marketplaces such as BizBuySell and through brokers; see our broker reviews.
Sources
- BizBuySell Valuation Benchmarks - Accounting & Tax Practice (accessed 2026-09-23)
- BizBuySell - Business valuation multiples by industry (sold Q3 2021-Q2 2026) (accessed 2026-09-23)
- NASBA/AICPA Uniform Accountancy Act, 9th edition (firm ownership, Section 7) (accessed 2026-09-23)
- 26 CFR 301.7216-2 - permitted disclosures of tax return information (incl. sale of a practice) (accessed 2026-09-23)
- SBA SOP 50 10 8 key changes (Whiteford client alert) (accessed 2026-09-23)
- LRM Lender Consultants - SBA change of ownership under SOP 50 10 8.1 (accessed 2026-09-23)