Orlando CPA is selling an audit practice (assurance work). The practice revenues include audits and reviews in construction, non-profit, agricultural and government.   The practice revenues have steadily grown.  The estimated revenues and cash flows for 2024 are $250,000 and $180,000 (72%), respectively.  The selling price is $250,000. The owner will assist with the transition.  Please note that Buyer must be a CPA.