Buy or sell a block of accountancy fees confidentially.

For sellers and buyers

What is a block of fees?

A block of fees is a portfolio of client relationships and recurring accountancy work sold separately from all—or sometimes the remainder—of a practice.

For a seller, it can create a gradual step-back, release capacity or remove work that no longer fits the firm. For a buyer, it can add recurring fees, strengthen a location or expand a service line without acquiring an entire business.

The transaction still requires careful preparation. The parties need to understand what is recurring, how transferable the relationships are, whether staff or premises are involved, how records will move and what support clients will receive during the handover.

Buying a book of accountancy fees

Buyers should register a clear brief covering location, fee range, preferred services, client profile, software, capacity, funding and whether work will be absorbed into an existing office or retained as a local operation.

Valuation and structure

How is a block of fees valued?

Accountancy fee blocks are commonly discussed using a multiple of sustainable gross recurring fees, but the multiple alone does not determine the result. Client concentration, profitability, service mix, geography, fee levels, records, digital working, payment history and the likely retention risk all influence buyer appetite.

Deal structure matters just as much. A proposal may include an initial payment with further amounts tied to client retention. Both parties should understand the measurement period, exclusions, clawback calculation, handover commitment and security before relying on the headline price.

Learn about accountancy practice valuation →