The clients included in this sale are loyal, high-quality, consisting primarily of individuals, professionals and the mix of businesses should continue to generate referrals and provide opportunities for expanding accounting and other value-added services. There is a solid fee structure in place with average individual fee of $1,000 per return and average fees collected per client relationship is $2,200.  Revenue is largely tax-driven and recurring, with nearly 50% of the total derived from businesses. This well-established group of clients are accustomed to sending in their tax and financial information without visiting the office and have primarily been serviced remotely. As such, should be easily transitioned to another firm regardless of location. Given the minimal overhead and highly efficient, virtual home-office model, a buyer with additional capacity could greatly increase their bottom line. This represents an ideal opportunity for any North Texas CPA looking to jump start a profitable new practice or expand an existing client base.