A bookkeeping business sells recurring monthly work: transaction coding, reconciliations, payroll, and management reports. It needs no state license to own, which widens the buyer pool to bookkeepers, small accounting firms adding a client accounting services line, and operators from outside the profession.
A CPA or tax practice sells annual compliance work and is bought almost only by licensed practitioners. The two are priced on the same gross-fee logic, but the bookkeeping book is valued for its predictability and the tax book for its client relationships; see what a practice is worth.
The directory lists 2,925 bookkeeping businesses across the four states, for example bookkeepers in California, which is the pool of local buyers a seller can expect.