-Cash flow exceeding 50% in 2025
-Owner working approximately 1,200 hours annually with a self-sufficient, empowered team
-Specialized niche in audit and review services with minimal competition and consistent referral-driven demand
-Value billing taken upfront with no accounts receivable
-Approximately 20% capacity available for new client growth

ABOUT THIS PRACTICE: This fully virtual audit and review firm has built a strong market position over nearly a decade serving small to mid-sized businesses across a variety of industries. The practice operates on a value billing model with fees collected upfront, generating consistent cash flow exceeding 50% with virtually no accounts receivable. Annual fee increases support predictable revenue growth year over year.

The team is experienced, empowered, and operates with minimal owner involvement at approximately 1,200 hours annually. Low staff turnover and strong referral relationships have produced a stable, growing client base with meaningful capacity remaining for new engagements.

IDEAL BUYER: The ideal buyer is a growth-focused accounting professional or established firm with the leadership capacity to guide a modern, technology-driven practice. Audit experience is a plus, though the existing team brings deep technical expertise. The right buyer could be an experienced individual CPA, an established audit firm, or a group with strong management experience positioned to scale the practice. The current owner is open to retaining equity or transitioning to a consulting role for the right partner.