Published: April 2026 | Reading Time: 10 minutes
By Naab Consulting – Specialists in Accounting Practice Sales Since 1997
If you search for “accounting practice broker,” “CPA firm for sale,” or “how to sell my tax practice,” you will find no shortage of general business brokers who claim they can handle the transaction. What you will not find — outside of Naab Consulting — is a firm that has spent nearly three decades doing nothing but accounting, CPA, and tax practice sales across the Midwest.
That distinction matters more than most buyers and sellers realize. And in this post, we are going to explain exactly why — and what it means for you whether you are looking to buy, sell, or simply understand the market.
What Does an Accounting Practice Broker Actually Do?
An accounting practice broker serves as the intermediary between a seller — typically a CPA, EA, or tax professional ready to retire or transition out of ownership — and a qualified buyer looking to acquire an established practice with existing clients, staff, and revenue.
But that simple description undersells the complexity of the role. A skilled accounting practice broker does all of the following:
For sellers: Conducts a professional practice valuation, prepares marketing materials, maintains strict confidentiality throughout the process, identifies and pre-screens qualified buyers, negotiates deal terms, structures the purchase agreement, arranges financing, and manages the transaction from first conversation to closed deal.
For buyers: Provides access to off-market and pre-screened opportunities, assists with financing pre-qualification, guides due diligence, explains market valuation benchmarks, and coordinates the transition process to maximize client retention post-acquisition.
A general business broker can technically perform these functions. But accounting practices are not restaurants or retail stores. Their value is almost entirely relationship-based. The nuances of earnout provisions, retention clauses, client concentration risk, and staff transition planning require specialized knowledge that only comes from years of exclusive focus on this industry.
Why Specialization Matters: Accounting Practices Are Unlike Any Other Business
When you sell a restaurant, the assets are tangible — equipment, inventory, lease, brand. When you sell an accounting practice, the primary asset is trust. Decades of client relationships built on confidentiality, competence, and consistency. That asset is fragile, invisible on a balance sheet, and extraordinarily difficult to transfer without the right expertise.
Here is what makes accounting practice transactions uniquely complex:
Confidentiality requirements are absolute. If your clients, staff, or competitors learn you are selling before you are ready to disclose, it can trigger client departures and staff instability that permanently reduces your practice’s value. A specialized broker has systems to market your practice to qualified buyers without ever revealing your identity until you choose to disclose.
Valuation is relationship-based, not asset-based. A CPA practice generating $800,000 in annual revenue may be worth $800,000 to $1,100,000 — or it may be worth significantly less if client retention is poor, staff is unstable, or revenue is concentrated in a handful of clients. Understanding what drives value in an accounting practice — and what destroys it — requires deep industry knowledge.
The buyer pool is specialized. You are not selling to a general entrepreneur. Your buyer is almost certainly a CPA, EA, or accounting professional. They think differently, ask different questions, and have different concerns than a typical business buyer. A broker who understands this community — who has relationships within it — will find the right buyer faster and at a better price.
Earnout structures are industry-specific. Most accounting practice sales include an earnout — a portion of the purchase price paid over time based on client retention. Structuring these provisions correctly protects both parties and directly impacts how much money changes hands. Get it wrong and you either overpay as a buyer or leave money on the table as a seller.
Naab Consulting: Nearly 30 Years of Exclusive Focus
Naab Consulting was founded in Indianapolis, Indiana in 1997 with a singular focus: accounting, CPA, and tax practice sales. Not restaurants. Not franchises. Not manufacturing companies. Accounting practices — exclusively.
Nearly three decades later, that focus has never changed. Every transaction we have ever completed, every valuation we have ever performed, every buyer we have ever represented has been in the accounting and tax profession. That depth of specialization translates directly into better outcomes for our clients.
What sets Naab Consulting apart:
We Know What Practices Are Worth
We have valued and sold hundreds of accounting practices across Michigan, Indiana, Illinois, Ohio, and the broader Midwest. We know what the market is paying right now — not what it paid five years ago, not what a national database suggests, but what actual buyers in actual Midwest markets are willing to pay for practices like yours today. That knowledge protects sellers from underpricing and buyers from overpaying.
We Have an Active Buyer Database
When you list your practice with Naab Consulting, you are not starting from zero. We maintain an active database of pre-registered, pre-screened buyers who have signed confidentiality agreements and are actively searching for acquisition opportunities. Many practices we represent are sold to buyers already in our database — without ever being publicly listed. This means faster transactions, greater confidentiality, and less disruption to your practice.
We Arrange Financing
One of the most common reasons accounting practice deals fall apart is financing. The buyer wants to purchase, the seller wants to sell, but the deal stalls because financing is not in place. Naab Consulting works with lenders who specialize specifically in accounting practice acquisitions. Many of our listings are pre-qualified for bank financing before they ever hit the market — which means qualified buyers can move quickly and confidently.
We Manage the Entire Transaction
From initial valuation through closing, we manage every step of the process. Valuation. Marketing. Buyer screening. Negotiation. Deal structuring. Due diligence coordination. Transition planning. You focus on running your practice; we handle the sale.
We Protect Your Confidentiality
Confidentiality is not an afterthought — it is the foundation of everything we do. Every buyer in our database has signed a non-disclosure agreement before learning anything about your practice. We control the flow of information carefully, releasing details only to buyers who are qualified, serious, and properly screened. Your clients, your staff, and your competitors will not know you are selling until you choose to tell them.
The Midwest Accounting Practice Market: What We’re Seeing in 2026
The Midwest has always been one of the strongest regions in the country for accounting practice acquisitions. Practices here tend to have loyal, long-tenured client bases, reasonable valuations compared to coastal markets, and strong community relationships that support smooth transitions.
In 2026, the market is characterized by three dominant trends:
A significant retirement wave. The average age of a practicing CPA in the United States is now over 52, and a large percentage of solo and small-firm practitioners across Indiana, Michigan, Ohio, and Illinois are approaching or past traditional retirement age. Many built their practices over 20 to 30 years and are now actively seeking exit strategies. This is creating the largest supply of quality practices coming to market that we have seen in our nearly three decades in this business.
Strong, motivated buyer demand. Young CPAs and EAs who have spent years building expertise at larger firms are increasingly eager to own their own practices. The traditional partnership track at large firms is less certain than it once was, and the appeal of immediate ownership — with an existing client base, existing staff, and immediate cash flow — has never been stronger. We are seeing more qualified, motivated buyers in our database than at any point in recent memory.
Accessible financing. Up to 90% combined bank and seller financing is available on many of our current listings, and our lending partners have pre-qualified multiple practices currently on the market. For buyers with solid credentials and relevant experience, the financing environment in 2026 is workable and accessible.
Currently Available: Accounting and CPA Practices for Sale in the Midwest
Naab Consulting currently represents several exceptional accounting, CPA, and EA practices for sale across Indiana, Michigan, and the broader Midwest. Our current listings include:
IN-4705 – Northwest Indiana CPA Practice 2025 revenue of $800,039, with over 72% derived from business tax and accounting services. Highly profitable, tenured staff in place, pre-qualified for bank financing. Ideal for an experienced CPA or expanding firm.
IN-6518 – Northern Indiana CPA Practice 2025 revenue of $592,507 across personal tax, business tax, accounting, and other services. Experienced staff in place, strong average fees per client, professional office space available. Pre-qualified for bank financing.
MI-7525 – Eastern Michigan EA Practice 2026 projected revenue of $831,152 across personal tax, business tax, and accounting services. Seasoned staff in place, QuickBooks and Drake software operational, up to 90% financing available.
All listings are available to registered buyers with a signed confidentiality agreement on file. Detailed financials, client information, and revenue and expense breakdowns are provided to qualified buyers.
Are You Ready to Sell Your Accounting Practice?
If you are a CPA, EA, or accounting professional in the Midwest who is thinking about retirement or a transition out of ownership — even if that is still two or three years away — now is the time to start the conversation.
The best outcomes in accounting practice sales go to sellers who plan ahead. Starting the process 18 to 24 months before your target exit date gives you time to maximize your practice’s value, identify the right buyer, and structure a transition that protects your clients and your legacy.
Here is what the process looks like with Naab Consulting:
Step 1: Confidential Consultation. We start with a no-obligation conversation to understand your practice, your goals, and your timeline. There is no cost and no commitment.
Step 2: Practice Valuation. We provide a professional valuation based on your actual financials, service mix, staff, and market conditions — not a generic formula.
Step 3: Confidential Marketing. We prepare your listing and present it to qualified buyers in our database — all under strict confidentiality. Your identity is never revealed without your permission.
Step 4: Buyer Screening and Negotiation. We identify the right buyer, negotiate favorable terms, and structure a deal that works for both parties.
Step 5: Financing and Closing. We coordinate financing, manage due diligence, and guide the transaction to a successful close.
Step 6: Transition Support. We help plan the transition to maximize client retention and set the new owner up for success.
Are You Ready to Buy an Accounting Practice?
If you are a CPA, EA, or accounting professional ready to step into ownership, Naab Consulting is your fastest path to a vetted, pre-screened opportunity in the Midwest.
Register as a buyer — at no cost and no obligation — and receive immediate notifications when practices matching your criteria become available. Our buyer registration includes a confidentiality agreement that unlocks access to detailed practice information not available publicly.
Buyers in our database get first access. The best practices do not stay on the market long.
Talk to the Midwest’s Accounting Practice Broker
Whether you are buying or selling, the conversation starts here. Naab Consulting has been the trusted resource for accounting practice sales, mergers, acquisitions, and financing across the Midwest since 1997. We know this market. We know this profession. And we know how to get deals done.
Call: (888) 726-6282 Email: Info@NaabConsulting.com View Current Listings: www.NaabConsulting.com/practices-for-sale Request a Free Consultation: www.NaabConsulting.com/request-a-consultation
Related Posts:
- How to Buy an Accounting Practice in 2026: The Complete Buyer’s Guide
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- The Complete Guide to Selling Your Accounting Practice in 2026
- Accounting Practices for Sale in the Midwest: What Buyers and Sellers Need to Know in 2026