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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)

In this article we are looking at why participation in the selection process is important when it comes to the purchase of goodwill. In effect the process of the mergers and acquisitions of accountancy practices is like a match-making service…

What is the Best Approach to Fees Acquisition…?

Here we explore the two main approaches to acquiring fees – either the passive approach or the pro-active approach, both of which can yield the results you seek – but you will never know which will lead you to success…

State of the Market in 2022

We are now in full throttle, once more, steaming ahead through the first annual period of peak activity in the M & A market.  Over the winter and early spring firms have been busy working towards various annual deadlines, with…

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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