{
 "name": "Partnro Practice Sale Market",
 "title": "Practice Sale Market",
 "url": "https://partnro.com/datasets/practice-sale-market/",
 "csv": "https://partnro.com/datasets/practice-sale-market.csv",
 "markdown": "https://partnro.com/datasets/practice-sale-market/index.md",
 "computed_at": "2026-10-18",
 "license": "https://partnro.com/terms",
 "headline": "The median published figure in the Practice Sale Market is 1,053,018 USD across 10 figures from 4 sources' own pages (range 375,000 to 2,000,000 USD), read 12 October 2026.",
 "quotes": [
  "The median published figure in the Practice Sale Market is 1,053,018 USD across 10 figures from 4 sources' own pages (range 375,000 to 2,000,000 USD), read 12 October 2026.",
  "4 of the 31 named sources read in full publish a figure; 27 publish none, read 12 October 2026.",
  "Practice Sale Market, state CO: median 1,600,000 USD across 1 source, read 12 October 2026.",
  "Practice Sale Market, state IN: median 2,000,000 USD across 1 source, read 12 October 2026.",
  "Practice Sale Market, state MD: median 1,200,000 USD across 2 sources, read 12 October 2026.",
  "Practice Sale Market, state ON: median 1,006,036 USD across 1 source, read 12 October 2026.",
  "Practice Sale Market, state NH: median 440,000 USD across 1 source, read 12 October 2026.",
  "Practice Sale Market, state RI: median 375,000 USD across 1 source, read 12 October 2026.",
  "Practice Sale Market, state WI: median 720,000 USD across 1 source, read 12 October 2026.",
  "The median is unchanged since 26 September 2026 (was 1,053,018 USD across 10)."
 ],
 "citation": "\"Partnro Practice Sale Market\", updated 2026-10-18, https://partnro.com/datasets/practice-sale-market/.",
 "changed_since": {
  "since": "2026-09-26",
  "previous_median": 1053018,
  "delta": 0,
  "direction": "unchanged",
  "sentence": "The median is unchanged since 26 September 2026 (was 1,053,018 USD across 10)."
 },
 "national": {
  "unit": "USD",
  "n": 10,
  "median": 1053018,
  "min": 375000,
  "max": 2000000,
  "p25": 464948.75,
  "p75": 1300000,
  "mean": 1011430.1,
  "units": {
   "USD": 10
  },
  "published_sources": 4,
  "named_sources": 31,
  "read_sources": 31,
  "not_published": 27,
  "published_share": 0.129
 },
 "by_axis": {
  "state": {
   "CO": {
    "USD": {
     "n": 1,
     "median": 1600000,
     "min": 1600000,
     "max": 1600000,
     "p25": 1600000,
     "p75": 1600000,
     "mean": 1600000
    }
   },
   "IN": {
    "USD": {
     "n": 1,
     "median": 2000000,
     "min": 2000000,
     "max": 2000000,
     "p25": 2000000,
     "p75": 2000000,
     "mean": 2000000
    }
   },
   "MD": {
    "USD": {
     "n": 2,
     "median": 1200000,
     "min": 1200000,
     "max": 1200000,
     "p25": null,
     "p75": null,
     "mean": 1200000
    }
   },
   "ON": {
    "USD": {
     "n": 1,
     "median": 1006036,
     "min": 1006036,
     "max": 1006036,
     "p25": 1006036,
     "p75": 1006036,
     "mean": 1006036
    }
   },
   "NH": {
    "USD": {
     "n": 1,
     "median": 440000,
     "min": 440000,
     "max": 440000,
     "p25": 440000,
     "p75": 440000,
     "mean": 440000
    }
   },
   "RI": {
    "USD": {
     "n": 1,
     "median": 375000,
     "min": 375000,
     "max": 375000,
     "p25": 375000,
     "p75": 375000,
     "mean": 375000
    }
   },
   "WI": {
    "USD": {
     "n": 1,
     "median": 720000,
     "min": 720000,
     "max": 720000,
     "p25": 720000,
     "p75": 720000,
     "mean": 720000
    }
   }
  }
 },
 "rows": [
  {
   "source": "Poe Group Advisors practices for sale",
   "url": "https://poegroupadvisors.com/accounting-practices-for-sale/",
   "figure": "$1,600,000",
   "value": 1600000,
   "unit": "USD",
   "vat": null,
   "axis": {
    "state": "CO"
   },
   "retrieved_at": "2026-10-12",
   "quote": "ANNUAL GROSS: $1,600,000",
   "source_class": "primary-provider-own-site",
   "text_sha256": ""
  },
  {
   "source": "Poe Group Advisors practices for sale",
   "url": "https://poegroupadvisors.com/accounting-practices-for-sale/",
   "figure": "$2,000,000",
   "value": 2000000,
   "unit": "USD",
   "vat": null,
   "axis": {
    "state": "IN"
   },
   "retrieved_at": "2026-10-12",
   "quote": "ANNUAL GROSS: $2,000,000",
   "source_class": "primary-provider-own-site",
   "text_sha256": ""
  },
  {
   "source": "Poe Group Advisors practices for sale",
   "url": "https://poegroupadvisors.com/accounting-practices-for-sale/",
   "figure": "$1,200,000",
   "value": 1200000,
   "unit": "USD",
   "vat": null,
   "axis": {
    "state": "MD"
   },
   "retrieved_at": "2026-10-12",
   "quote": "ANNUAL GROSS: $1,200,000",
   "source_class": "primary-provider-own-site",
   "text_sha256": ""
  },
  {
   "source": "Poe Group Advisors practices for sale",
   "url": "https://poegroupadvisors.com/accounting-practices-for-sale/",
   "figure": "$1,006,036",
   "value": 1006036,
   "unit": "USD",
   "vat": null,
   "axis": {
    "state": "ON"
   },
   "retrieved_at": "2026-10-12",
   "quote": "ANNUAL GROSS: $1,006,036",
   "source_class": "primary-provider-own-site",
   "text_sha256": ""
  },
  {
   "source": "Accounting Practice Exchange",
   "url": "https://accountingpracticeexchange.com/",
   "figure": "$440,000",
   "value": 440000,
   "unit": "USD",
   "vat": null,
   "axis": {
    "state": "NH"
   },
   "retrieved_at": "2026-10-12",
   "quote": "REF STATE LOCATION ANNUAL GROSS $ STATUS PRIVATE SALE / BROKER 5551 NH Manchester $440,000",
   "source_class": "primary-provider-own-site",
   "text_sha256": ""
  },
  {
   "source": "The Law Practice Exchange marketplace",
   "url": "https://thelawpracticeexchange.com/marketplace/",
   "figure": "$473,265",
   "value": 473265,
   "unit": "USD",
   "vat": null,
   "axis": {},
   "retrieved_at": "2026-10-12",
   "quote": "Estate Planning & Trust Administration $473,265",
   "source_class": "primary-provider-own-site",
   "text_sha256": ""
  },
  {
   "source": "DealStream accounting practices for sale",
   "url": "https://dealstream.com/accounting-practices-for-sale",
   "figure": "$1.2M",
   "value": 1200000,
   "unit": "USD",
   "vat": null,
   "axis": {
    "state": "MD"
   },
   "retrieved_at": "2026-10-12",
   "quote": "-Established for over 30 years -Revenue holding steady at approximately $1.2M, with 2026 tracking consistent with prior years -Average personal tax return fees exceeding $2,000 -Owner hours just 1,600 hours annually -Long-tenured staff averaging more than 20 years ABOUT THIS PRACTICE: For more...",
   "source_class": "secondary",
   "text_sha256": ""
  },
  {
   "source": "DealStream accounting practices for sale",
   "url": "https://dealstream.com/accounting-practices-for-sale",
   "figure": "$1,100,000 ",
   "value": 1100000,
   "unit": "USD",
   "vat": null,
   "axis": {},
   "retrieved_at": "2026-10-12",
   "quote": "Virtual CPA Audit Firm $1,100,000 Revenue For Sale OVERVIEW Our firm represents this virtual firm that can be operated from anywhere in the United States.",
   "source_class": "secondary",
   "text_sha256": ""
  },
  {
   "source": "DealStream accounting practices for sale",
   "url": "https://dealstream.com/accounting-practices-for-sale",
   "figure": "$375,000 ",
   "value": 375000,
   "unit": "USD",
   "vat": null,
   "axis": {
    "state": "RI"
   },
   "retrieved_at": "2026-10-12",
   "quote": "Tax & Accounting Practice, Rhode Island Area, $375,000 Revenue Sellers Discretionary Earnings: ~$220,000 (58% of revenue) Practice Overview • Long established / great reputation • Growth potential • Nice location near I-95 (month-to-month rent) • Relocatable • Seller can stay on for up to...",
   "source_class": "secondary",
   "text_sha256": ""
  },
  {
   "source": "DealStream accounting practices for sale",
   "url": "https://dealstream.com/accounting-practices-for-sale",
   "figure": "$720,000, ",
   "value": 720000,
   "unit": "USD",
   "vat": null,
   "axis": {
    "state": "WI"
   },
   "retrieved_at": "2026-10-12",
   "quote": "Highlights: Revenue holding steady at approximately $720,000, with consistent year-over-year stability Cash flow to owner exceeding 50% margin Consistent annual fee increases, most recently 6%, with new minimum fees introduced for incoming clients Owner willing to remain through a full transition...",
   "source_class": "secondary",
   "text_sha256": ""
  }
 ],
 "not_published": [
  {
   "source": "Accounting Practice Sales",
   "url": "https://accountingpracticesales.com/",
   "retrieved_at": "2026-10-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Accounting Practice Sales: one times gross",
   "url": "https://accountingpracticesales.com/buyers/info/one-times-gross-is-that-the-law/",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Accounting Practice Sales buyers",
   "url": "https://accountingpracticesales.com/buyers/",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Poe Group Advisors",
   "url": "https://poegroupadvisors.com/",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Accounting Practice Exchange: California brokers",
   "url": "https://accountingpracticeexchange.com/accounting-broker/CALIFORNIA",
   "retrieved_at": "2026-10-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "ProHorizons",
   "url": "https://www.prohorizons.com/",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "ProHorizons sell your practice",
   "url": "https://www.prohorizons.com/sell-your-practice/",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "ProHorizons buy a practice",
   "url": "https://www.prohorizons.com/buy-a-practice/",
   "retrieved_at": "2026-10-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "The Law Practice Exchange: sell",
   "url": "https://thelawpracticeexchange.com/sell/",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "The Law Practice Exchange: buy",
   "url": "https://thelawpracticeexchange.com/buy/",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "The Law Practice Exchange: valuation",
   "url": "https://thelawpracticeexchange.com/valuation/",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Accounting Biz Brokers",
   "url": "https://www.accountingbizbrokers.com/",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Accounting Biz Brokers listings",
   "url": "https://www.accountingbizbrokers.com/listings",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Whitman Advisory",
   "url": "https://whitmanadvisory.com/",
   "retrieved_at": "2026-10-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Salt Creek Advisory",
   "url": "https://saltcreekadvisory.com/",
   "retrieved_at": "2026-10-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Salt Creek Advisory: best M&A advisers for accounting firms",
   "url": "https://saltcreekadvisory.com/articles/best-ma-advisors-accounting-cpa-firms-2026",
   "retrieved_at": "2026-10-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "New Clients Inc: FAQs purchasing an accounting practice",
   "url": "https://www.newclientsinc.com/products-services/accounting-practice-sales/faqs-purchasing-an-accounting-practice/",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Roy Ginsburg: selling your practice",
   "url": "https://www.royginsburg.com/category/blog/selling-your-practice/",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "IBBA Market Pulse",
   "url": "https://www.ibba.org/market-pulse/",
   "retrieved_at": "2026-09-11",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "DealStream law firms for sale",
   "url": "https://dealstream.com/law-firms-for-sale",
   "retrieved_at": "2026-10-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "DealStream US law firms for sale",
   "url": "https://dealstream.com/united-states/law-firms-for-sale",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "BizQuest law firms for sale",
   "url": "https://www.bizquest.com/law-firms-for-sale/",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Peony: best accounting firm M&A advisers",
   "url": "https://www.peony.ink/blog/best-accounting-firm-ma-advisors",
   "retrieved_at": "2026-10-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "FirmLever: guide to selling an accounting practice",
   "url": "https://www.firmlever.com/blog/complete-guide-to-selling-accounting-practice/",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Signal: CPA firm valuation multiples",
   "url": "https://signal-rev.com/guides/cpa-firm-valuation-multiples",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "NACVA",
   "url": "https://www.nacva.com/",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "AICPA & CIMA business valuation resources",
   "url": "https://www.aicpa-cima.com/resources/landing/business-valuation-resources",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  }
 ],
 "sources": [
  {
   "url": "https://accountingpracticesales.com/",
   "label": "Accounting Practice Sales",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://accountingpracticesales.com/buyers/info/one-times-gross-is-that-the-law/",
   "label": "Accounting Practice Sales: one times gross",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://accountingpracticesales.com/buyers/",
   "label": "Accounting Practice Sales buyers",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://poegroupadvisors.com/",
   "label": "Poe Group Advisors",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://poegroupadvisors.com/accounting-practices-for-sale/",
   "label": "Poe Group Advisors practices for sale",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://accountingpracticeexchange.com/",
   "label": "Accounting Practice Exchange",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://accountingpracticeexchange.com/accounting-broker/CALIFORNIA",
   "label": "Accounting Practice Exchange: California brokers",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.prohorizons.com/",
   "label": "ProHorizons",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.prohorizons.com/sell-your-practice/",
   "label": "ProHorizons sell your practice",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.prohorizons.com/buy-a-practice/",
   "label": "ProHorizons buy a practice",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://thelawpracticeexchange.com/marketplace/",
   "label": "The Law Practice Exchange marketplace",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://thelawpracticeexchange.com/sell/",
   "label": "The Law Practice Exchange: sell",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://thelawpracticeexchange.com/buy/",
   "label": "The Law Practice Exchange: buy",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://thelawpracticeexchange.com/valuation/",
   "label": "The Law Practice Exchange: valuation",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.accountingbizbrokers.com/",
   "label": "Accounting Biz Brokers",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.accountingbizbrokers.com/listings",
   "label": "Accounting Biz Brokers listings",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://whitmanadvisory.com/",
   "label": "Whitman Advisory",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://saltcreekadvisory.com/",
   "label": "Salt Creek Advisory",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://saltcreekadvisory.com/articles/best-ma-advisors-accounting-cpa-firms-2026",
   "label": "Salt Creek Advisory: best M&A advisers for accounting firms",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.newclientsinc.com/products-services/accounting-practice-sales/faqs-purchasing-an-accounting-practice/",
   "label": "New Clients Inc: FAQs purchasing an accounting practice",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.royginsburg.com/category/blog/selling-your-practice/",
   "label": "Roy Ginsburg: selling your practice",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.ibba.org/market-pulse/",
   "label": "IBBA Market Pulse",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://dealstream.com/law-firms-for-sale",
   "label": "DealStream law firms for sale",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://dealstream.com/united-states/law-firms-for-sale",
   "label": "DealStream US law firms for sale",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://dealstream.com/accounting-practices-for-sale",
   "label": "DealStream accounting practices for sale",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.bizquest.com/law-firms-for-sale/",
   "label": "BizQuest law firms for sale",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.peony.ink/blog/best-accounting-firm-ma-advisors",
   "label": "Peony: best accounting firm M&A advisers",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.firmlever.com/blog/complete-guide-to-selling-accounting-practice/",
   "label": "FirmLever: guide to selling an accounting practice",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://signal-rev.com/guides/cpa-firm-valuation-multiples",
   "label": "Signal: CPA firm valuation multiples",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.nacva.com/",
   "label": "NACVA",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.aicpa-cima.com/resources/landing/business-valuation-resources",
   "label": "AICPA & CIMA business valuation resources",
   "license": "the publisher's own terms; quoted for reporting and comment"
  }
 ],
 "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 4 of the 31 named sources that could be read published a usable figure; 27 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in USD (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 10 figures, never sentences; 102 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): every live listing from the practice brokers and the marketplaces, reduced to gross fees, asking price and the implied multiple, per practice type, per state and per fee band; the median and interquartile multiple and how it moves - the number every 'how to value a <firm type>' keyword asks for and which the brokers only ever describe in words ('one times gross', '100 to 150% of gross annual billing'); listings withdrawn and added between reads, and the broker's own success fee where stated.",
 "embed": "<figure style=\"margin:0;padding:16px;border:1px solid #d9d9d9;border-radius:8px;background:#ffffff;color:#111111;font-family:system-ui,sans-serif;max-width:480px\"><p style=\"margin:0 0 8px;font-size:28px;font-weight:700;color:#111111;background:#ffffff\">1,053,018 USD</p><p style=\"margin:0 0 8px;font-size:14px;color:#111111;background:#ffffff\">median published figure, Practice Sale Market, across 4 sources, read 12 October 2026</p><figcaption style=\"font-size:12px;color:#444444;background:#ffffff\"><a href=\"https://partnro.com/datasets/practice-sale-market/#median\" style=\"color:#1a4fd6;background:#ffffff\">Source: Partnro Practice Sale Market</a></figcaption></figure>"
}
