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.
- Sourced value range for your trade and state
- The buyer types most likely to call you
- 3 fixes that move your multiple + a PE-offer checklist
After purchase we email you a short questionnaire, then your brief as a PDF. 14-day money-back guarantee. TradeExit Guide is not a business broker or appraiser. Refund policy
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
Buying accounting firm businesses? Register your interest
Get notified when we publish new data on off-market accounting firm businesses and acquirers. We do not list businesses for sale, and we cannot promise that any will become available to you.
Own a accounting / cpa firm and thinking of selling?
See a sourced value range for your business in 60 seconds - no email needed.
- Sourced value range for your trade and state
- The buyer types most likely to call you
- 3 fixes that move your multiple + a PE-offer checklist
After purchase we email you a short questionnaire, then your brief as a PDF. 14-day money-back guarantee. TradeExit Guide is not a business broker or appraiser. Refund policy
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)