What is the difference between a tax practice and a tax preparation office?

A tax practice run by a CPA or an Enrolled Agent typically carries individual and small-business returns, some bookkeeping, and IRS representation work, and is sold as a professional practice. A tax preparation office (often a franchise location) sells volume returns in a storefront and is priced as a retail business. The listings here are professional practices.

Can a buyer see the clients' tax returns before closing?

Only within the rules for tax return information. Treasury Regulation §301.7216-2(n) lets a preparer disclose return information to a prospective purchaser in connection with the sale of the business, provided the purchaser is bound by the same confidentiality rules; anything beyond that needs client consent. Sellers usually provide an anonymized client list with fees first.

Why are seasonal tax practices priced lower?

Fees that arrive between February and April have to be re-won every year, and a buyer carries the risk that the seller's retiring clients do not come back. Practices with monthly bookkeeping, payroll, or extension-season business work are less seasonal and price higher.

Do I need a CPA license to buy a tax practice?

Not for tax preparation itself: anyone who prepares returns for pay needs an IRS PTIN, and a CPA or EA credential is needed for unlimited representation before the IRS. In California, non-credentialed preparers must also register with the California Tax Education Council (CTEC). A practice that does attest work or holds itself out as a CPA firm does require a licensed CPA owner.

Tax practices for sale

Tax practices, tax firms, and Enrolled Agent (EA) practices for sale: professional tax books built on individual and small-business returns, not franchise storefronts. Listings show the metro area, gross fees, return mix, and reason for sale; the name and client list follow by email after a confidentiality agreement. No fee to buyers.

Type:All practices CPA and accounting firms Bookkeeping businesses Tax practices

State:California2 Florida1 Michigan1

Tax practice listings

Tax practice

Ref. A8-2604

Enrolled Agent tax practice, seasonal staff

Metro Detroit, Michigan

Gross fees: $250K – $350K
Asking price: $300K
Owner cash flow: ~55% of fees

Share of fees: 75% Individual tax
Share of fees: 15% Small-business tax
Share of fees: 10% Bookkeeping

Transition: Seller stays through one filing season
Terms: Retention-based price over two seasons acceptable
Buyer: CPA or EA license
Reason: Retirement · listed September 2026

Seller-reported figures, not verified by accounting8. Last update 2026-09-23.

List your practice for sale. A blind listing like the ones above. No fee, no commission, no contract. How it works

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What buyers pay for in a tax practice

Fee per return and the mix of business returns (1120-S, 1065, 1120) against 1040s: business returns carry the bookkeeping, payroll, and planning work that makes a tax book less seasonal.
Clients who came through referrals and stayed for years, rather than walk-ins who shop on price each spring.
Extension and off-season work (quarterly estimates, notices, entity setup, planning) that spreads fees across the year.
A seller who stays through one filing season and introduces clients in person; the retention clause in the purchase agreement will price the seller's absence otherwise.
Clean workpapers and a current software file (Lacerte, ProSeries, Drake, UltraTax, CCH) with e-file history, so the buyer does not rebuild every client from scratch.

Tax practice, EA practice, or tax preparation office

A CPA tax practice and an Enrolled Agent practice are both professional books: the owner represents clients before the IRS, the fees are relationship-driven, and the buyer is almost always another credentialed preparer. An EA practice cannot use the CPA designation, but for a tax-only book that changes little in price.

A tax preparation office, often a franchise location, sells volume returns from a storefront during the season. It is priced as a retail business on cash flow, not as a professional practice on gross fees, and it changes hands under the franchisor’s rules. The listings on this page are professional practices.

For local context, the directory lists 15,345 tax preparers across the four states, for example tax preparers in Florida.

How buying through accounting8 works

Request details on a listing. Email us the reference number, your name and firm, and whether you hold a CPA or EA license. One line on your budget or financing helps the seller take the inquiry seriously.
We confirm you are a buyer. Listings are seen by the firms that use this directory, so we check that an inquiry comes from a licensed practitioner, a firm owner, or a funded buyer before it goes to the seller.
The seller decides what to share. Most sellers send a one-page summary (fee breakdown, client count, staff, software, lease) after a signed confidentiality agreement. Some route it through their broker or attorney.
You deal directly. accounting8 is not a party to the sale, charges neither side a fee, and does not value practices or draft agreements. Bring your own attorney and, if you want one, a broker.

Before you buy

What an accounting practice is worth — Sold-transaction medians, broker ranges, what moves the multiple, and an estimator.
How to sell an accounting practice — Steps, the season, deal structures, the 90-day client-consent rule, §7216, and taxes.
Accounting practice brokers — The specialist brokers and marketplaces, how their fees work, and broker versus by-owner.
Who is buying accounting firms — Individual CPAs, local firms, private-equity platforms and roll-ups, and what each pays.

Frequently asked questions

What is the difference between a tax practice and a tax preparation office?: A tax practice run by a CPA or an Enrolled Agent typically carries individual and small-business returns, some bookkeeping, and IRS representation work, and is sold as a professional practice. A tax preparation office (often a franchise location) sells volume returns in a storefront and is priced as a retail business. The listings here are professional practices.
Can a buyer see the clients' tax returns before closing?: Only within the rules for tax return information. Treasury Regulation §301.7216-2(n) lets a preparer disclose return information to a prospective purchaser in connection with the sale of the business, provided the purchaser is bound by the same confidentiality rules; anything beyond that needs client consent. Sellers usually provide an anonymized client list with fees first.
Why are seasonal tax practices priced lower?: Fees that arrive between February and April have to be re-won every year, and a buyer carries the risk that the seller's retiring clients do not come back. Practices with monthly bookkeeping, payroll, or extension-season business work are less seasonal and price higher.
Do I need a CPA license to buy a tax practice?: Not for tax preparation itself: anyone who prepares returns for pay needs an IRS PTIN, and a CPA or EA credential is needed for unlimited representation before the IRS. In California, non-credentialed preparers must also register with the California Tax Education Council (CTEC). A practice that does attest work or holds itself out as a CPA firm does require a licensed CPA owner.