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Key Questions for Sellers (part 1)

The first in a four-part series answering the questions vendors ask most as they consider selling their goodwill — updated for 2026 Is my practice too large/ too small? A large majority of UK accounting firms are still sole practitioners…

Key Questions for Sellers (part 4)

The fourth and final part of our series answering the questions vendors ask most as they consider selling their goodwill — updated for 2026 How long is the normal clawback period for and how does it work? Because demand still…

Key Questions for Sellers (part 3)

The third in a four-part series answering the questions vendors ask most as they consider selling their goodwill — updated for 2026 How can I increase the value of my goodwill in advance of the sale? It’s difficult to push…

Key Questions for Sellers (part 2)

The second in a four-part series answering the questions vendors ask most as they consider selling their goodwill — updated for 2026 How much is my practice worth? The standard commercial answer — that a business is worth whatever a…

Natural Selection (the Buying Process)

Why participation in the selection process matters when you’re competing to buy — updated for 2026 The process of mergers and acquisitions in accountancy practices works rather like a match-making service, helping compatible buyers and sellers find one another. The…

What is the Best Approach to Fees Acquisition?

The passive approach versus the proactive approach — updated for 2026 There are two main ways to go about acquiring fees: the passive approach, and the proactive approach. Both can work — but you’ll never know which suits you until…

State of the Market in 2026

State of the Market in 2026 We are back in the thick of the annual cycle, and 2026 feels rather different from the picture we described in our last look at the state of the market. Back in 2022, we…

Integrity, Trust & Results – the A.P.M.A. approach

We are A.P.M.A. – Accountancy Practice Mergers & Acquisitions. Given our long-standing record of over 50 years’ direct and continuous service to the profession, you may well have received emails and letters from us from time to time. We don’t…

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