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Buying or selling an accountancy practice

The purchase or sale of an accountancy practice can succeed or fail due to a number of factors. The articles on this page focus on ways sellers can make their practice more saleable, as well as highlighting some areas that potential buyers will want to explore.
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Helpsheets and support

Exclusive Buying and selling fees
  • Helpsheets and support
  • 19 Aug 2025
  • Technical Advisory Services
This helpsheet provides guidance for ICAEW members in practice on issues related to purchasing or selling a block of fees in an accountancy practice. It covers identifying opportunities, ethical considerations, and client confidentiality.
Exclusive Closing your practice
  • Helpsheets and support
  • 10 Jan 2025
  • Technical Advisory Services
Technical helpsheet issued to help ICAEW members consider the practical and ethical implications of ceasing to practice; be it retiring from practice or closing your practice.
Exit routes from practice
  • Webinar
  • 21 Jul 2023
  • ICAEW
If you are thinking of exiting practice in the next few years planning is essential. Whether you are aiming to ensure a successful sale or want to understand the regulatory requirements of retiring, this on demand webinar explores your key considerations.
Browse all our practice helpsheets

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive Buying a business
  • eBook chapter
  • 2018
  • Della Hudson
A chapter on buying an accountancy practice, in this book designed to help a qualified professional to start a successful business from scratch with no personal or business contacts.
Exclusive Deciding your exit strategy
  • eBook chapter
  • 2018
  • Della Hudson
A chapter on how to eventually retire from your accountancy practice, in this book designed to help a qualified professional to start a successful business from scratch with no personal or business contacts.
Exclusive Buying a franchise
  • eBook chapter
  • 2018
  • Della Hudson
A chapter on buying an accountancy franchise, in this book designed to help a qualified professional to start a successful business from scratch with no personal or business contacts.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.
Exclusive Selling the owner-managed business or company
  • eBook chapter
  • Jan 2026
  • Peter Rayney
  • Tax Planning for Family and Owner-managed Companies
Tax planning advice on selling a family or owner-managed company, written for anyone who advises or runs one.
Terms of use

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a collection of articles, books and model documents that can support your work. Use the links below to see what we have available to request in our Library catalogue.
CPA firm mergers and acquisitions: how to buy a firm, how to sell a firm, and how to make the best deal
  • Library book
  • 2014
  • J.L.Sinkin
  • AICPA
This book aims to 'demonstrate how you can arrive at a reasonable deal in which retiring partners are paid a satisfying price for the practice they've built, remaining partners make more than they did before, and new owners take on a practice that is poised for continuing success and potential growth'. Written from a US perspective.
A practitioner's guide to the sale, merger, acquisition & valuation of accountancy practices
  • Library book
  • 2013
  • J.Hamilton
  • Jobtel
Contains lots of practical advice, key questions to ask, due diligence checklists and sample heads of agreement documents for the process of going about selling, merging, acquiring or valuing an accountancy practice.

Find more titles

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Useful links

Guide to Practice Management for Small- and Medium-Sized Practices
  • Website
  • IFAC
Good practice guidance prepared by the Small and medium practices committee of the International Federation of Accountants (IFAC). Includes modules on managing staff, client relationship management and succession planning, with checklists covering the sale of a firm and the sale of fee-parcels. Available to download in PDF format.
Terms of use

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

Join the Small Practitioners Community

Exclusive to ICAEW members in practice, this brand new community provides sole practitioners and small firms with bespoke content, webinars, exclusive benefits and networking opportunities.
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Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.