2.5× The typical accounting, tax or law practice for sale in the US asks 2.5 times its yearly cash flow.
We read 674 accounting, tax and law practices listed for sale on a major online marketplace and compared each asking price with the cash flow its seller reported.
The findings in eight sentences.
- The middle half of accounting, tax and law practices ask between 1.9 and 3.2 times their yearly cash flow.
- Accounting, tax and law practices ask less than the typical business for sale, which asks 2.6 times.
- The typical asking price for an accounting, tax or law practice is $540,000.
- Measured against revenue, the typical accounting, tax or law practice asks 1.2 times its yearly sales.
- 19% of accounting, tax and law practices for sale offer seller financing, against 22% overall.
- 73% of owners who say why they're selling are retiring.
- 2% of accounting, tax and law practices for sale show no revenue, cash flow or EBITDA, against 18% overall.
- 12% of the accounting, tax and law practices for sale are listed in California, 7% in Texas and 6% in Florida.
Get the next study by email
Our new studies by email: what we found and the data behind it.
Unsubscribe from any email. How we use your address
Of the business service industries, accounting, tax and law practices ask less than most.
IT and software services firms ask the most, 3.6 times their yearly cash flow, and vending machine routes the least, 2.2 times.
- IT and software services firms: median 3.6×, middle half from 2.7× to 4.7×
- Equipment rental businesses: median 3.5×, middle half from 2.5× to 4.9×
- Waste management and recycling companies: median 3.4×, middle half from 2.0× to 4.7×
- Marketing and advertising agencies: median 3.1×, middle half from 2.5× to 3.8×
- Architecture and engineering firms: median 3.0×, middle half from 2.2× to 4.0×
- Websites and e-commerce businesses: median 2.9×, middle half from 2.0× to 3.7×
- Insurance agencies: median 2.8×, middle half from 2.0× to 3.6×
- Print shops and promotional products businesses: median 2.6×, middle half from 2.2× to 3.3×
- Accounting, tax and law practices: median 2.5×, middle half from 1.9× to 3.2×
- Vending machine routes: median 2.2×, middle half from 1.4× to 3.1×
fulkersonadvisors.com
In 2019, before ChatGPT, the median asking multiple for accounting, tax and law practices was 2.4× cash flow. Measured the same way today, it is up 2%. Accounting, tax and law practices are among the industries where AI can do much of the work. How every industry moved since
59% of accounting, tax and law practices ask between two and four times their yearly cash flow.
30% ask less than two, and 11% more than four.
fulkersonadvisors.com
Accounting, tax and law practices ask 2.2 to 2.9 times at each size.
The typical ask is 2.6 times below $100,000 of yearly cash flow, 2.2 times at $100,000 to $250,000, 2.5 times at $250,000 to $500,000 and 2.9 times at $500,000 to $1 million.
- Under $100k: median 2.6×, middle half from 1.7× to 3.7×
- $100k to $250k: median 2.2×, middle half from 1.8× to 3.0×
- $250k to $500k: median 2.5×, middle half from 2.1× to 3.1×
- $500k to $1M: median 2.9×, middle half from 2.2× to 3.4×
fulkersonadvisors.com
What accounting, tax and law practices for sale say they run on.
26% of accounting, tax and law practices for sale say what they run on, and 60% of those name accounting or payroll software. The brand named most is QuickBooks, for accounting. 2% of accounting, tax and law practices for sale pitch technology as a way to grow.
- Accounting or payroll software: 60%
- Scheduling, dispatch or industry software: 47%
- Online booking, ordering or store: 6%
- Point-of-sale or payment system: 1%
fulkersonadvisors.com
Each bar is a share of the listings that say what they run on. A listing can name several.
What an accounting, tax or law practice like yours would ask.
The middle half of similar listings ask
$373,000 to $630,000
The typical one asks $476,000, 2.2× its yearly cash flow.
Based on accounting, tax and law practices with $100k to $250k of yearly cash flow. These are asking prices, not sale prices or appraisals.
After the close.
We write the software a newly bought business runs on, one process at a time, such as quoting, scheduling or billing, and the new owner keeps the code. How we work with buyers and operating partners.
The data.
We read the listings on September 24, 2026, and their full details from September 25 to 30, 2026.
Questions
What multiple of cash flow do accounting, tax and law practices sell for?
Accounting, tax and law practices listed for sale in the US ask a median 2.5 times their yearly cash flow (seller's discretionary earnings), and the middle half ask between 1.9 and 3.2 times. Sale prices usually come in lower.
How much does it cost to buy an accounting, tax or law practice?
The typical accounting, tax or law practice for sale asks $540,000, and the middle half ask between $287,000 and $970,000. Sale prices usually come in lower.
How many accounting, tax and law practices for sale offer seller financing?
19% of accounting, tax and law practices for sale offer seller financing, against 22% overall.
What multiple of revenue do accounting, tax and law practices ask?
The typical accounting, tax or law practice for sale asks 1.2 times its yearly sales, and the middle half ask between 1.0 and 1.3 times.
What software do accounting, tax and law practices use?
26% of accounting, tax and law practices for sale say in their listing what they run on. Of those, 60% name accounting or payroll software, 47% scheduling, dispatch or industry software, 6% online booking, ordering or an online store and 1% a point-of-sale or payment system. The brand named most is QuickBooks, for accounting.
Why are accounting, tax and law practices for sale?
73% of owners who give a reason are retiring. 10% are moving on to other businesses or interests, and 4% are relocating.
How we did it
We read every listing on a major US online marketplace for businesses for sale on September 24, 2026, and went back to each one from September 25 to 30, 2026 for its full details. This page covers the 674 established accounting, tax and law practices among them. 308 show both an asking price and a cash flow, and 303 of those are left after the exclusions below.
Older listings use a flat list of named categories, and newer ones a two-level list whose subcategories have no names. A listing without its own photo shows its category's default photo. Each default photo almost always shows up in a single newer subcategory, so each named category joins the subcategory where its photo appears. Listings filed as accounting and tax practices and legal services and law firms are on this page.
A multiple is the asking price divided by the seller's discretionary earnings the listing reports. We left out multiples below 0.3 or above 20, and listings whose price includes the property. Prices and cash flows on this page come from the listings with a multiple. These are asking prices, and a business usually sells for less than it asks. The full method.
The section on what accounting, tax and law practices run on counts what listings say. A page has it when at least 30 of its listings say what they run on.
Cite this page
Fulkerson Advisors (2026). What accounting, tax and law practices for sale ask. From What Small Businesses for Sale Ask: 39,587 US Listings, September 2026. https://www.fulkersonadvisors.com/research/small-business-multiples/accounting-tax-law-practices
Use any of these numbers or charts. Credit Fulkerson Advisors and link to this page. The data is under a CC BY 4.0 license.