Accounting practice brokers

What a practice broker does

A specialist broker sells one kind of business. For the fee, the broker sets the asking price from the practice’s financials, writes a blind profile (region, fees, mix, reason for sale) that does not identify the firm, markets it to a database of registered buyers who have signed confidentiality agreements and passed a qualification check, fields the inquiries, arranges meetings, negotiates price and terms, introduces lenders, and coordinates the purchase agreement and closing. Several also run the client-notification step after closing. Practice brokerage is not a licensed profession at the federal level; in California the two state specialists hold Department of Real Estate corporate licenses because business opportunity sales fall under that regulator.

The buyer database is the asset you are paying for. Accounting Practice Sales claims 140,000 registered buyers; Professional Accounting Sales claims 50,000; ATB in California claims 3,500 serious buyers. None of these figures can be checked from outside, but they explain why brokers say they introduce sellers to several qualified buyers within a couple of weeks and think in terms of about three months to a deal.

The main brokers and marketplaces

Company-level facts as published on each firm’s own site on 22 September 2026. “Claimed” means the figure is the firm’s own statement; listing counts were observed on the listing pages that day.

Not on the list on purpose: Practice Transitions Group (healthcare practices only) and Succession Resource Group (financial-advisor practices, with CPA firms as a side line). BizQuest, BusinessBroker.net, and DealStream carry accounting categories but could not be checked.

Brokers active in California, Florida, and Michigan

California has the deepest broker coverage of the four states this directory covers: two California-only firms (ATB in Escondido and BBI), ProHorizons in San Mateo, three APS territories, Accounting Broker Acquisition Group, and Poe Group Advisors, plus 66 marketplace listings on BizBuySell. Florida is served by APS (232 cards including sold), Accounting Broker Acquisition Group (“Miami to Jacksonville”), New Clients, Inc. from its Vero Beach office, Murphy Business from Clearwater, and 34 BizBuySell listings. Michigan practices appear on Naab Consulting’s Midwest list and in the APS and Poe state filters; we found no Michigan-only or Delaware-only broker.

What brokers charge

No specialist practice broker we checked publishes a commission rate. What they do publish is the structure: the seller pays, the fee is due at closing, and there is nothing up front. Accounting Practice Sales makes a point of it in its list of pitfalls to avoid: paying in advance for brokerage services. New Clients, Inc. confirms a standard commission rate exists by offering its consulting clients a discount from it. Third-party guides and AI-generated summaries put success fees at 8–15% of the sale price; treat that as an unconfirmed industry figure and ask for the schedule in writing.

Naab Consulting argues the fee pays for itself, claiming experienced brokers raise sale prices by 15–25%. The claim is plausible for a practice that would otherwise sell to the one buyer the owner happens to know, and unprovable in general. The measurable part is the alternative cost: a classified ad from $199 on Accounting Practice Exchange, a marketplace listing on BizBuySell, or a free blind listing on accounting8, each of which leaves the owner to qualify buyers and negotiate.

Broker or by owner

Questions to ask before signing a listing agreement

1. The fee, when it is payable, and whether anything is due if the practice does not sell.
2. The exclusivity period, and what happens if you find your own buyer during it or the broker’s buyer closes after it ends.
3. How many practices of your size the broker sold in your state in the last twelve months, and at what multiple of fees.
4. How buyers are qualified before they see your name: credential, financing, and signed confidentiality agreement.
5. The broker’s stance on retention clauses. APS and Poe say most of their deals close for cash without one; Naab describes 20–40% earn-outs as typical; California’s BBI pairs seller financing with a revenue guarantee.
6. Which lenders the broker works with and whether the buyer will be pre-qualified before an offer.
7. Who handles client notification and the 90-day consent process after closing.
8. What the broker will not do: real-estate brokerage, legal drafting, tax advice on the allocation.

How the broker process runs

Poe Group Advisors describes its timeline as one to two weeks of onboarding and profile writing, three to six weeks to engage buyers and reach a signed contract, and six to ten weeks of due diligence, financing, and transition planning to closing. ProHorizons quotes at least 60 days from listing to close, and 90–120 days when the buyer uses bank financing. Bank-financed deals wait on the lender: Live Oak Bank and Berkshire both put the average at about 60 days. The seasonal pattern is the same everywhere: little activity from late January to mid-April, listings in late spring and summer, and most closings between September and January; the how-to-sell guide lays it out month by month.

For a free valuation from a broker, the two national firms take a questionnaire online: APS and Poe Group Advisors. Expect a sales conversation with it.