Counting on Success: The Ultimate Guide to Buying an Accounting Business cover image
16 Sep 2024

Counting on Success: The Ultimate Guide to Buying an Accounting Business

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In the world of numbers, buying an accounting business might just be your ticket to financial freedom—and we’re not just talking about crunching numbers.

 

Accounting services are the unsung heroes behind every business, from small startups to multi-million-dollar enterprises.

 

Whether it’s tax season stress relief, precise bookkeeping, or financial strategy, accounting firms are the trusted advisors keeping businesses on the straight and narrow.

 

Owning an accounting firm is more than just balancing books—it’s about balancing a lucrative, steady cash flow and building long-lasting client relationships.

 

 

The accounting industry in Australia is worth a whopping AUD $21 billion, with over 32,000 registered firms and rising demand thanks to complex tax laws and the growth of small businesses.

 

And here’s a fun fact: the average Australian accountant processes around 240 tax returns annually!

 

So, if you're looking to buy into a sector where demand never fades, you can count on accounting (pun intended).

 

In this guide, we’ll break down the types of accounting businesses, why they make a solid investment, and what you should consider before diving into this number-driven goldmine.

 

 

 

 

Exploring the World of Accounting Businesses in Australia

 

 

The accounting landscape in Australia is as diverse as its client base, offering a range of services from traditional tax preparation to cutting-edge advisory roles.

 

Accounting firms cater to everything from individual tax returns to comprehensive financial planning for large corporations.

 

Recent years have seen impressive growth, with the industry expected to generate $33.4 billion in revenue by 2024-25.

 

However, advancements like the ATO’s myTax system and mobile apps are streamlining tax processes, reducing the need for traditional tax accountants.

 

This is where innovation and specialisation have paved the way for new revenue streams.

 

 

Technology plays a starring role in the evolution of the industry.

 

AI and generative AI (GenAI) have transformed accounting processes, making financial statement preparation and auditing more efficient.

 

This frees accountants to focus on value-added services like forecasting and strategic planning, which command higher fees.

 

Sustainability is also a key driver, with the growing importance of Environmental, Social, and Governance (ESG) factors.

 

The introduction of the Australian Sustainability Reporting Standards has spurred demand for climate-related financial disclosures, providing further opportunity for growth in advisory services.

 

Looking ahead, industry revenue is forecast to climb to $37.3 billion by 2029-30.

 

 

The Many Faces of Accounting: Business Types

 

  • Tax Preparation and Filing Services

    Tax accountants are indispensable when navigating Australia’s complex tax system.

    In 2021, Australians lodged 14 million tax returns, with businesses spending 127 hours annually on tax compliance.

    Despite advancements like the ATO’s myTax system, the demand for tax accountants remains steady,

    as individuals and businesses seek year-round guidance on how to stay on the ATO’s good side.


  • Bookkeeping Services

    With 2.4 million small businesses in Australia, bookkeepers are vital to keeping these operations running smoothly.

    Bookkeeping firms operate on a subscription basis, offering day-to-day management of financial transactions.

    The beauty of this model? Strong client retention and steady cash flow, as businesses rarely switch bookkeepers once they’ve found someone they trust.


  • Financial Consulting and Advisory

    For those who want to dive deeper into financial strategy, consulting firms offer a range of services from wealth management to investment planning.

    Financial consultants in Australia can earn impressive salaries, but it often requires special certifications and expertise in complex financial landscapes.


  • Forensic Accounting Services

    Forensic accountants are the detectives of the financial world, unearthing fraud and irregularities in corporate accounts.

    Regulatory scrutiny is tightening, and with nearly 47% of Australian companies experiencing fraud in 2022,

    this niche is growing fast. It's a high-demand field for those with the expertise to uncover financial crimes.


  • Payroll Services

    Handling payroll is no easy feat, especially with 13 million Australians employed nationwide.

    Payroll firms offer a critical service by ensuring employees are paid accurately and on time, while businesses remain compliant with tax and employment laws.

    Their recurring subscription model provides steady revenue, making it a lucrative niche.


  • Full-Service Accounting Firms

    Offering everything from tax to audits, full-service firms are one-stop shops for businesses of all sizes.

    These firms boast a diverse clientele, including individuals and corporations, offering multiple revenue streams.

    Large firms often manage millions in client assets, providing a robust and stable business model.


  • Niche Accounting Firms

    These firms specialise in specific industries like healthcare or real estate, offering tailored services that address sector-specific regulations.

    For example, accountants specialising in healthcare help doctors navigate Medicare rules and deductions.

    With healthcare contributing over AUD $180 billion to the economy, niche accounting firms can tap into highly lucrative sectors.

 

 

 

 

The Future of Accounting: Navigating Change and Seizing Opportunity

 

 

A Shift to Advisory Services

 

The Australian accounting industry is seeing a pivotal shift from traditional tax and auditing services to more lucrative advisory roles.

 

With advances in AI and growing demand for Environmental, Social, and Governance (ESG) reporting, accountants are increasingly offering strategic financial guidance.

 

This shift allows firms to command higher premiums, boosting profitability.

 

AI now handles routine tasks like financial statement preparation, allowing accountants to focus on advisory services—

 

helping businesses navigate complex regulations, economic uncertainty, and climate-related financial disclosures. 

 

As a result, the industry is expected to grow to $33.4 billion by 2024-25, despite a slight dip in the short term due to inflation.

 

 

Tech and Talent Transform the Industry

 

Technological advancements like AI, cloud-based systems, and predictive analytics are revolutionising accounting firms, making processes more efficient but also raising challenges.

 

Platforms like Xero and MYOB disrupt traditional services by offering affordable, DIY options for bookkeeping and tax returns.

 

To remain competitive, accounting firms are investing heavily in data analytics and generative AI (GenAI), as seen in Deloitte's use of its internal chatbot, DARTbot.

 

However, this technological shift necessitates new skills, particularly around data analytics, as well as the need for firms to balance automation with human expertise.

 

 

Attracting Talent in a Changing Landscape

 

As firms grapple with talent shortages, particularly in external auditing, they are turning to technology and remote work to appeal to younger professionals.

 

Competitive benefits packages and upskilling programmes are becoming key strategies. Many firms are automating manual tasks, which reduces the need for large teams while enhancing efficiency.

 

Despite rising wages, automation and robust revenue growth have allowed firms to manage costs effectively, balancing talent retention with profitability.

 

 

The Power of Niche Services and Market Consolidation

 

Though mergers and acquisitions are driving consolidation among larger firms, small accounting businesses continue to flourish.

 

Boutique firms catering to niche markets like healthcare or technology offer personalised, sector-specific services, allowing them to compete with larger firms.

 

Meanwhile, mid-tier firms like BDO and Grant Thornton are becoming increasingly competitive, inspiring smaller firms to carve out their own space by leveraging technology and offering specialised services.

 

 

Big Four Under Scrutiny

 

The Big Four accounting firms face increasing public and regulatory scrutiny, particularly after the 2024 tax leaks scandal. 

 

The Australian government is now considering changes to governance structures, which could affect larger firms more than their smaller counterparts.

 

While these regulatory shifts may pose operational challenges in the short term, they are expected to enhance the industry's reputation for compliance and ethical practices.



A Look Ahead: Sustainability Drives Demand

 

With the introduction of new Australian Sustainability Reporting Standards, demand for advisory services is set to surge.

 

Businesses must navigate complex climate-related financial disclosures, which will drive demand for audits and consulting on ESG-related matters. 

 

This, coupled with Australia’s net-zero transition, positions accounting firms as crucial players in the evolving landscape of sustainability reporting.

 

 

M&A Activity Set to Increase

 

Falling cash rates are expected to spur mergers and acquisitions, with larger firms looking to expand their market share.

 

This provides smaller firms the opportunity to thrive in niche markets that are underserved by industry giants.

 

As larger firms consolidate, boutique firms that offer personalised services for small businesses and individuals will remain competitive by focusing on customised, relationship-driven accounting.

 

 

Balancing Tech Adoption and Risk Management

 

Accounting firms that embrace AI and other emerging technologies will gain a competitive edge, but this comes with risks.

 

Data governance, privacy, and compliance are crucial challenges that firms must proactively manage.

 

Regulation around AI will tighten, requiring firms to adopt robust data security measures to maintain client trust and comply with new laws.

 

 

Advisory Roles on the Rise

 

As the accounting profession evolves, the demand for specialised advisory roles will increase.

 

Firms will need accountants who are not only proficient in traditional skills but also knowledgeable in technology, data analysis, and market trends.

 

The rise of ESG reporting and AI will transform accountants from number crunchers to trusted business advisors, expanding job opportunities and redefining career paths within the industry.

 

 

In summary, the accounting industry in Australia is set for significant change, driven by technological advancements, evolving client needs, and new regulations.

 

Firms that embrace these changes, invest in new skills, and balance technological adoption with sound risk management will thrive in the coming years.

 

The future of accounting isn’t just about balancing books—it’s about delivering strategic insights that help businesses navigate an increasingly complex world.

 

 

 

 

Advantages of Buying an Accounting Business

 

 

Investing in an accounting business is like buying into a financial cornerstone—

 

no matter the economic weather, businesses and individuals will always need accountants to guide them through the maze of numbers. 

 

Whether it’s tax season or year-round financial management, owning an accounting firm is a smart, scalable, and recession-resistant venture.

 

Here are nine compelling reasons why purchasing an accounting business could be your next great business move:

 

 

  • Consistent, Year-Round Demand

    Accounting is a bedrock service that’s necessary in every season and economy.

    From the busy tax season to ongoing financial management, clients rely on accountants for everything from tax filing to regulatory compliance.

    In Australia, 14 million tax returns are filed annually, which means there's never a shortage of work for tax professionals.

    Plus, businesses need ongoing bookkeeping, payroll, and financial consulting services, ensuring a continuous flow of clients.

    The bottom line? Accounting isn’t optional; it’s a must, keeping demand high all year long.


  • Recession-Resistant Industry

    While many industries rise and fall with the economy, accounting remains essential during both boom times and downturns.

    When times are good, individuals and businesses seek financial advice for investments and growth.

    During recessions, they need expert help cutting costs, managing cash flow, and staying compliant with regulations.

    For instance, during the global financial crisis of 2008, accounting services saw an increase in demand as businesses scrambled to stabilise their finances.

    No matter the market conditions, accountants are always in demand, making this industry resilient and reliable.


  • Recurring Revenue Streams

    One of the most attractive features of an accounting business is its built-in recurring revenue.

    Many services, such as bookkeeping, payroll, and tax advisory, are not one-off transactions—they’re ongoing.

    Clients often sign contracts for monthly or quarterly services, providing a steady, predictable income stream.

    For example, a bookkeeping client typically sticks with their accountant for years, meaning less client turnover and a more stable cash flow.

    This kind of recurring revenue is a goldmine for any business owner, offering financial security and long-term profitability.


  • High-Profit Margins

    Accounting firms generally have lower overhead compared to other service-based businesses.

    Thanks to cloud-based accounting software and virtual platforms, many firms can operate with minimal office space and fewer staff, keeping costs down.

    Once you’ve established a solid client base, the cost of servicing them remains relatively low.

    This results in high profit margins, often ranging from 30% to 50%, depending on the services offered and business structure.

    In the accounting world, once you’ve got your systems in place, it’s more about managing relationships than constantly spending on new resources.


  • Scalability and Growth Potential

    An accounting business is highly scalable, meaning you can start small and grow at your own pace.

    Many successful firms start as one-person operations and expand by hiring more accountants, adding specialised services, or opening additional locations.

    As your reputation grows, so does your client base, allowing you to scale without significantly increasing costs.

    In fact, the average accounting firm can double its revenue by simply adding complementary services like financial planning, audit services, or tax consulting.

    The opportunities for growth are nearly endless.


  • Professional Autonomy and Flexibility

    For qualified accountants, owning your own business offers the ultimate freedom.

    No more rigid corporate structures or dealing with office politics—you can set your own hours, choose your clients, and design your business model around your lifestyle.

    Want to specialise in eco-friendly startups or cater exclusively to high-net-worth individuals? It’s entirely up to you.

    In an era where work-life balance is increasingly important, owning an accounting firm gives you the autonomy to work when and how you want, while still maintaining a profitable business.


  • Increasing Demand for Specialised Services

    With the ever-evolving complexity of tax laws, financial regulations, and compliance standards, there’s growing demand for specialised accounting services.

    For example, forensic accounting, which investigates financial fraud, has seen rising interest from corporate clients and law firms,

    while tax advisory services are in high demand due to frequent tax law changes.

    Specialising in niche areas like forensic accounting, estate planning, or international tax can allow you to command higher fees and attract a more sophisticated client base.

    Did you know? The forensic accounting market is expected to grow by 6.7% annually as more businesses seek expert advice on financial irregularities.


  • Flexible Work Arrangements and Remote Capabilities

    Thanks to advancements in cloud accounting and virtual meeting platforms, accountants can now serve clients from anywhere—

    whether you prefer working from a beach in Byron Bay or a home office in Sydney.

    This flexibility is a huge draw for modern entrepreneurs who want to run a business with less overhead.

    In fact, 42% of accounting firms now offer remote services, allowing them to tap into a wider client base without geographical restrictions.

    Plus, as the world becomes more digital, the demand for online accounting services is only expected to grow, offering even more flexibility in how you operate.


  • Positive Industry Outlook and Sustainable Growth

    The accounting industry in Australia has a bright future, with projected annual growth of 2.5% over the next five years.

    This growth is fuelled by increasing regulatory requirements, the complexity of tax laws, and the rise of small businesses and startups needing professional financial advice.

    With more entrepreneurs entering the market and businesses expanding globally, the need for accountants to help navigate these financial waters is stronger than ever.

    Owning an accounting firm not only offers stability in the present but also positions you for future growth in an industry that isn’t going anywhere.

 

 

 

 

What Prices Do Accounting Businesses Typically Go For?

 

 

The price of an accounting business in Australia can vary significantly depending on its size, location, services offered, and the existing client base.

 

Whether you're looking for a small boutique firm or a larger operation with an extensive client portfolio, there are opportunities for every type of buyer.

 

Here’s a breakdown of the typical price ranges for accounting businesses, based on current listings from BusinessForSale.com.au:

 

 

  1. Small-Scale Accounting Firms
    Price Range: AUD $50,000 - $200,000

    Small-scale accounting firms are ideal for first-time business owners or independent accountants ready to go solo with a modest capital investment.

    These firms usually focus on providing essential services like tax preparation, bookkeeping, and basic financial reporting to local individuals and small businesses.

    Often run by a single accountant or a very small team, these businesses can be highly profitable due to their low overheads.


    In Australia, there are over 2.4 million small businesses, many of which prefer the personal touch that smaller accounting firms offer.

    These businesses come with an established client base, but there’s often room for growth by expanding services or incorporating more advanced technology.

    Buyers looking at this price range might find firms with a loyal client base but limited scalability—perfect for someone looking to steadily grow over time.

    Small firms often have lower tech adoption rates.

    By upgrading to cloud-based accounting software, you could serve more clients remotely, increase efficiency, and reduce administrative costs—making room for future growth.

    Investing in marketing to attract new clients or offering niche services can also help you scale more quickly.


  2. Mid-Sized Accounting Firms
    Price Range: AUD $200,000 - $1 million

    Mid-sized firms are typically a step up in both client base and service complexity.

    These firms often serve a mix of small-to-medium-sized businesses (SMBs), as well as individual clients,

    offering a wider range of services such as tax advisory, payroll management, financial planning, and business consulting.

    With several employees or even a small team of accountants, mid-sized firms strike a balance between manageable operations and significant growth potential.


    Australia’s small and medium-sized enterprises (SMEs) account for over 99% of all businesses, creating a lucrative market for mid-sized accounting firms.

    These firms often have more sophisticated systems in place, including advanced accounting software, CRM systems, and client management tools.

    Buyers can expect recurring revenue streams from a more diversified client base, making mid-sized firms a solid investment for those looking to expand further.

    When purchasing a mid-sized firm, assess the efficiency of its current systems.

    Firms that still rely on manual processes for tasks like payroll or financial reporting can benefit from automation, which not only saves money but frees up time to serve more clients.

    Another growth strategy is to cross-sell additional services, such as tax planning or retirement consulting, to existing clients, further increasing profitability.


  3. Large-Scale Accounting Firms
    Price Range: AUD $1 million - $5 million+

    Large accounting firms operate at the upper echelons of the industry, catering to a broad client base that includes high-net-worth individuals, corporations, and even government entities.

    These firms provide comprehensive services, from tax preparation and auditing to complex financial consulting and international tax strategies.

    With multiple office locations, advanced technological infrastructure, and a full team of accountants and administrative staff,

    buying a large firm gives you immediate access to a high-value client base and consistent revenue streams.


    According to industry data, larger firms often boast profit margins of 40% or more, thanks to their ability to offer a wide range of premium services and leverage economies of scale.

    Large accounting firms are well-established with a proven track record, making them attractive for investors looking for a stable, profitable business from day one.

    However, the higher upfront cost requires a significant investment, and the management of these firms demands experience in handling complex operations.

    When considering a large-scale firm, focus on those with long-term contracts, especially with corporate clients or government agencies.

    These contracts provide stability and ensure steady cash flow. Another way to boost profitability is by introducing or expanding consulting services,

    such as M&A advisory or forensic accounting, which typically command higher fees.

 

 

Investment Tips for Maximising Profitability

 

  1. Look for Growth Potential

    Rather than purchasing a firm that's already operating at full capacity, look for a business with untapped potential.

    For example, many small and mid-sized firms may not offer services like payroll management or financial consulting, which could be introduced to attract new clients.

    Expanding into new services, especially high-demand areas like cloud accounting or tax advisory for startups, can significantly increase revenue without requiring massive operational changes.


  2. Assess Client Contracts for Stability

    When buying any accounting firm, client retention is key.

    Prioritise firms that have long-term contracts or recurring clients, such as businesses that need regular bookkeeping or tax services.

    This ensures a steady flow of income and reduces the risk of losing clients immediately after taking over.

    In Australia, a typical small business client may retain their accountant for 5 to 10 years, offering stable, predictable cash flow for years to come.


  3. Leverage Technology to Reduce Costs

    Accounting firms that rely on outdated systems may struggle with inefficiencies and higher operational costs.

    By adopting cloud-based accounting solutions like Xero or MYOB, you can streamline processes, reduce overheads, and handle more clients with the same resources.

    According to research, firms that use cloud accounting software can reduce their administrative costs by 30% and increase efficiency by 40%,

    allowing them to grow faster while maintaining high profit margins.


  4. Invest in Niche Specialisations

    Firms that specialise in niche markets often enjoy premium pricing and less competition.

    Whether it’s forensic accounting, tax consulting for high-net-worth individuals, or advisory services for tech startups,

    focusing on niche areas can help differentiate your business and attract higher-value clients.

    For example, offering R&D tax incentive consulting for tech companies or serving the growing market of eco-conscious businesses

    with green finance advice could open up lucrative new revenue streams.


  5. Maximise Your Marketing Strategy

    Accounting businesses often rely heavily on referrals, but that doesn’t mean marketing should be ignored.

    A strong digital marketing strategy, including search engine optimisation (SEO), social media presence, and content marketing, can help attract new clients,

    especially younger entrepreneurs or small businesses who tend to search online for accounting services. 

    Firms with a robust digital footprint often see higher client acquisition rates and, in turn, faster revenue growth.

 

When considering the purchase of an accounting firm, it’s crucial to weigh not only the initial price but also the long-term profitability potential.

 

Look beyond just the current revenue—evaluate the growth potential, existing client base, and opportunities for expanding services.

 

Whether you’re eyeing a small, boutique firm with room to grow or a large-scale operation with a diverse client portfolio,

 

the accounting industry offers stable, scalable, and highly profitable opportunities for the savvy investor.

 

 

 

 

Franchise vs. Independent: Which Should You Choose?

 

 

When considering the purchase of an accounting business, one of the most critical decisions you'll face is whether to join an established franchise or go independent.

 

Both paths have their unique advantages and challenges, each catering to different types of entrepreneurs.

 

Let’s break down the pros and cons of each option to help you determine which suits your goals best.

 

 

Franchise Accounting Business

 

Purchasing a franchise accounting firm can be an attractive option, particularly for those seeking a structured and proven business model.

 

By aligning with a recognised brand, you’re buying into a system that has already been tested in the marketplace.

 

Here are some key benefits and drawbacks to consider:

 

 

Pros:

 

  • Brand Recognition

    A major perk of joining a franchise is the instant credibility that comes with an established name.

    Clients often feel more comfortable working with a firm they recognise, especially in a service as important and sensitive as accounting.

    This familiarity can help attract new clients more easily and give you a competitive edge in crowded markets.

    In the accounting industry, where trust and professionalism are key, having a well-known brand can reduce the time it takes to build a client base.


  • Training and Support

    Franchises usually provide comprehensive training in areas such as business management, compliance, marketing, and client acquisition.

    For first-time business owners or those new to the accounting industry, this level of support can be invaluable.

    Whether it's understanding new tax regulations or navigating changes in accounting software,

    the ongoing guidance provided by the franchisor can help you avoid common pitfalls and focus on growing the business.


  • Proven Systems

    Franchises typically offer well-established operational systems that have been refined over time.

    From customer relationship management (CRM) tools and cloud-based accounting software to marketing strategies and workflows,

    franchisees benefit from ready-made systems that streamline the day-to-day operations of the business.

    This allows you to focus on client service rather than reinventing processes from scratch, giving you a head start in managing the business effectively.

 

Cons:

 

  • Ongoing Fees

    While joining a franchise comes with many advantages, it also requires you to pay ongoing royalty and marketing fees.

    These can range from a percentage of your revenue to fixed monthly costs, which can eat into your profit margins.

    Although you benefit from brand recognition and corporate support, these fees can add up over time and reduce the flexibility of your financial decisions.

    In a profession like accounting, where profit margins are often high, these ongoing payments could feel restrictive.


  • Limited Flexibility

    As a franchisee, you may have to adhere to the franchisor's operational guidelines, limiting your control over certain aspects of the business.

    From the types of services you can offer to how you price those services, the flexibility to make key business decisions might be restricted.

    This lack of autonomy can be challenging for those who want to adapt quickly to local market conditions or offer specialised services that fall outside of the franchise model.

 

 

Independent Accounting Business


Starting or buying an independent accounting firm offers complete autonomy and the ability to build a business in your own vision.

 

This option is particularly appealing for those who already have experience in the accounting industry or prefer to have full control over their business operations.

 

Here are the main advantages and challenges:

 

Pros:

 

  • Full Control

    As the owner of an independent firm, you have complete control over every aspect of your business, from the services you offer to your pricing strategies.

    This freedom allows you to quickly adapt to market changes or customer needs.

    For instance, if your local market demands specialised services, such as forensic accounting or advisory for startups, you can pivot without needing corporate approval.

    You’re free to create a unique value proposition tailored to your expertise and market, giving you more room for creativity.


  • No Franchise Fees

    One of the most significant benefits of running an independent firm is that you keep 100% of your profits.

    Without the burden of paying franchise royalties or marketing fees, you can reinvest that money directly into your business,

    whether that means hiring more staff, upgrading technology, or expanding your service offerings.

    This financial flexibility can lead to higher profit margins in the long term, especially once you establish a loyal client base.


  • Tailored Services

    Independence gives you the opportunity to carve out a niche and offer bespoke accounting solutions that set your firm apart from competitors.

    For example, you could specialise in serving particular industries such as healthcare, real estate, or technology, where deep expertise is highly valued.

    This ability to customise your offerings allows you to build stronger client relationships and often charge premium rates for specialised knowledge.

    Whether it's offering virtual CFO services to tech startups or compliance consulting for the construction industry, an independent firm can be shaped to meet local demands.

 

Cons:

 

  • Brand Building

    While having full control is a plus, it also means you’ll need to build your brand and reputation from scratch.

    Unlike a franchise, which benefits from national marketing and a recognised name, independent firms must invest heavily in marketing and client acquisition.

    This can be a slow process, as accounting is a trust-based industry where word-of-mouth referrals play a crucial role.

    Establishing credibility in a competitive market could take time, and you'll need a well-thought-out marketing strategy to build your presence.


  • No Corporate Support

    Operating an independent accounting business means you won’t have the safety net of a franchise’s support system.

    Everything from setting up operational processes to ensuring compliance with changing tax laws falls on your shoulders.

    Additionally, you’ll be responsible for your own marketing, training, and client acquisition strategies, which can be both time-consuming and costly.

    For new business owners or those unfamiliar with the accounting industry, this steep learning curve may pose significant challenges.




Leading the Charge: Australia’s Largest Accounting Franchisers

 

  1. EY (Ernst & Young)
    Market Share: 5.8% | Revenue: AUD $1.95 billion

    EY’s attempt to split its auditing and consulting arms, dubbed Project Everest, collapsed in 2023, resulting in 3,000 job cuts in the US.

    However, EY Australia remains stable.

    The firm has expanded its management consulting services by acquiring companies like Port Jackson Partners (2020) and Future Friendly Team (2023).

    EY is also harnessing AI through its platform, EY.ai, while responding to growing demand for Environmental, Social, and Governance (ESG) services.

    Their focus on sustainable practices and digital solutions has strengthened their consulting arm, contributing to their market dominance.


  2. KPMG
    Market Share: 5.7% | Revenue: AUD $1.91 billion

    KPMG’s commitment to innovation has spurred significant growth.

    The firm invests heavily in cutting-edge technologies like AI and quantum computing to enhance its audit and advisory processes.

    Through recent acquisitions—Think180 (2023) and Rubicon Red (2022)—KPMG has bolstered its expertise in software integration and automation.

    The company also focuses on ESG, helping businesses navigate climate risks using proprietary tools like ClimateIQ.

    With long-standing contracts in government and not-for-profit sectors, KPMG remains a formidable force in the industry, balancing innovation with sustainable growth strategies.


  3. PwC (PricewaterhouseCoopers)
    Market Share: 5.3% | Revenue: AUD $1.77 billion

    Despite a turbulent year due to a tax scandal that affected government contracts and client trust, PwC continues to expand its full-service offerings, particularly in management consulting.

    Their 2023 acquisitions of Greenwoods & Herbert Smith Freehills and WebSecure Technologies enhance their tax advisory and cybersecurity capabilities.

    PwC’s future outlook remains strong, despite internal restructuring and the recent divestment of its government advisory business to Scyne Advisory.

    The firm’s strategic acquisitions and organic growth show resilience in the face of adversity.


  4. Deloitte
    Market Share: 4.5% | Revenue: AUD $1.5 billion

    Deloitte Australia’s focus on cybersecurity and climate reporting has placed it at the forefront of emerging trends.

    The acquisition of ParaFlare (2023), a leader in Managed Detection and Response services, bolsters Deloitte’s cybersecurity advisory capabilities.

    Additionally, the firm has made strides in wealth management and superannuation consulting by acquiring Rice Warner (2021).

    Deloitte’s use of AI and data analytics to enhance audit quality and service offerings has helped it remain competitive,

    with continued growth across diverse industries from financial services to construction.

 

Deciding between a franchise or independent accounting business ultimately depends on your goals, experience, and risk tolerance.

 

 

If you're new to accounting or business ownership and prefer a structured approach with immediate brand recognition, a franchise may be the better choice.

 

You’ll benefit from the proven systems, training, and ongoing support that allow you to hit the ground running.

 

However, be prepared for less flexibility and lower profit margins due to ongoing fees.

 

 

If you're an experienced accountant or an entrepreneur with a clear vision, going independent offers complete creative control and financial freedom.

 

You can tailor your services, adapt to market needs quickly, and enjoy the full profits of your hard work.

 

However, you’ll need to be ready to build your brand from scratch, handle all operations, and navigate the challenges of growing a business without corporate backing.

 

 

Both paths have their rewards.

 

The choice ultimately comes down to how much autonomy you want versus the support you're willing to trade for.

 

In the accounting industry, both models have proven successful—it's all about finding the right fit for your career aspirations and lifestyle.

 

 

 

 

Breaking Down Major Costs: What to Expect

 

 

Technological Advancements and Workforce Training

 

While accounting firms still rely on skilled employees, wages as a share of revenue have decreased due to increased efficiency through technology.

 

Generative AI and cloud computing are automating manual tasks, and firms are focusing on upskilling existing staff rather than hiring, reducing overall wage costs.

 

However, competition for top talent keeps wages elevated, with the ongoing need to train employees on new systems.

 

 

Increased Spending on Software and Cloud Solutions

 

Technology adoption is a significant driver of costs, as firms invest in cloud accounting and AI software.

 

While real-time accounting and the shift from desktop to cloud-based systems raise purchase costs, revenue growth has outpaced these expenses,

 

meaning technology’s share of revenue is dipping slightly. Investments in digital infrastructure will continue to rise, positioning firms for long-term efficiency gains.

 

 

Higher Margins Thanks to Value-Added Services

 

Profit margins are expanding as accounting firms move into advisory services and utilise sophisticated data analytics, enabling them to charge premium fees.

 

Small and large firms alike are benefitting from cost-cutting strategies like reducing non-essential travel and centralising operations.

 

By adopting emerging technologies and focusing on high-value consulting, firms are able to maintain strong profit margins even in volatile market conditions.

 

 

 

 

Common Potential Problems Encountered by Buyers of Accounting Businesses

 

 

Buying an accounting business can be a lucrative investment, but it’s not without its challenges.

 

For potential buyers, understanding the risks involved can help mitigate future problems and ensure a smoother transition. 

 

Here are some key issues to consider before diving into the world of accounting:

 

 

  • Client Retention and Transition Challenges

    When a new owner takes over an accounting firm, the trust and relationships built with existing clients can be disrupted.

    Clients may feel uneasy about changes in leadership, fearing a decline in service quality or differences in communication style.

    In fact, industry studies show that client churn rates can spike during ownership transitions, with up to 20% of clients switching firms if they perceive a negative change.

    To mitigate this, buyers must focus on a seamless handover, clear communication with clients, and maintaining service consistency to prevent losing key accounts.


  • Navigating Regulatory Compliance

    The accounting industry is subject to a labyrinth of regulations, including licensing requirements, evolving tax laws, and stringent data protection standards like the Privacy Act 1988 in Australia.

    Falling behind on compliance not only opens the door to costly fines and legal battles but also damages the firm’s reputation.

    With over 32,000 accounting firms in Australia, standing out for the wrong reasons can be devastating.

    Buyers should ensure the business is up-to-date with all legal requirements, including certifications, licenses, and industry standards.

    Regular compliance audits are often necessary to avoid unpleasant surprises.


  • Fierce Market Competition

    In urban areas, the accounting industry is notoriously competitive.

    With so many firms offering similar services, attracting and retaining clients can be an uphill battle.

    Australia’s accounting sector is growing at about 2.5% annually, meaning more firms are entering the market.

    Without a clear differentiator—such as a unique specialisation, a niche industry focus, or advanced technology—competing against well-established firms with loyal client bases can be difficult.

    Buyers should thoroughly assess the competition and develop a strong marketing strategy to position themselves effectively.


  • Costly Technological Upgrades

    In today's digital age, clients expect their accounting firm to provide seamless, tech-savvy services.

    However, many firms, especially those that have been around for decades, may rely on outdated software or legacy systems.

    To remain competitive, buyers often need to invest in modern cloud-based accounting software, customer portals, and even cybersecurity measures to protect sensitive financial data.

    These upgrades can come with significant upfront costs, and failing to adopt modern technologies can alienate tech-savvy clients,

    pushing them to competitors that offer faster and more efficient digital solutions.


  • Client Base Saturation and Growth Limitations

    Some accounting firms may have reached a saturation point, where their client base is already at full capacity, leaving little room for organic growth.

    In these cases, further expansion may require significant investments in marketing, new service offerings, or expansion into untapped geographic or niche markets.

    For buyers hoping to scale the business quickly, it’s crucial to evaluate whether the existing client base offers room for growth, or if tapping into new markets—

    such as offering advisory services or industry-specific expertise—will be necessary to achieve expansion.


  • Talent Acquisition and Retention Difficulties

    Accounting businesses depend heavily on skilled professionals, but finding and retaining top talent in the field can be a significant challenge.

    With Australia's accounting sector employing over 200,000 professionals, competition for qualified accountants is fierce,

    especially as demand for specialised roles such as forensic accountants or tax consultants grows.

    Buyers may face the costly challenge of recruiting experienced accountants while also investing in continuous professional development to keep the team certified and motivated.

    High turnover rates not only disrupt operations but also lead to increased hiring and training expenses.


  • Frequent Changes in Tax Laws and Financial Regulations

    Tax laws and financial regulations are constantly evolving, making it difficult for accounting firms to stay on top of the latest changes.

    For example, the Australian Tax Office (ATO) introduces new tax guidelines annually, and staying compliant requires ongoing education and certification.

    Buyers must be prepared to invest in continuous training and potentially hire specialists to handle more complex areas of compliance.

    Falling behind on these changes could lead to incorrect filings, client dissatisfaction, and even legal ramifications.


  • Seasonal Workload Spikes and Staff Burnout

    Accounting firms experience significant workload fluctuations, particularly during tax season when the demand for tax preparation and compliance services peaks.

    For many firms, this period can account for up to 50% of annual revenue, but it also leads to longer hours, increased stress, and potential burnout for staff.

    Buyers should be aware that managing these busy periods effectively,

    without compromising on quality, requires efficient workload distribution, adequate staffing, and potentially outsourcing overflow work.

    Failing to manage this could lead to declining employee morale and a drop in service quality.


  • Rising Client Expectations for Digital Services

    In today’s fast-paced digital environment, clients expect instant access to their financial data, seamless online consultations, and secure digital document management.

    If the firm you’re considering has not yet adopted cloud accounting solutions, automated workflows, or client-facing portals,

    you may face an immediate and substantial investment to meet these expectations.

    In Australia, 75% of accounting firms report that clients now prefer digital services over traditional methods.

    Without upgrading to modern, tech-enabled operations, it’s easy to lose business to more digitally advanced competitors.

 

Buying an accounting business is no small decision, and while the industry promises strong, consistent demand and profitability, there are also significant challenges to consider.

 

From regulatory compliance and technological upgrades to client retention and staffing, potential buyers need to approach the acquisition with their eyes wide open.

 

 

For those willing to tackle these challenges head-on—investing in technology, building strong client relationships, and staying ahead of industry trends—the rewards can be immense.

 

However, it’s essential to conduct thorough due diligence and be prepared for the potential obstacles that come with owning and operating an accounting business.

 

 

 

 

Key Questions to Ask When Buying an Accounting Business

 

 

When considering the purchase of an accounting business, asking the right questions can protect your investment and reveal the firm’s true potential.

 

Here are essential questions, along with why they matter and what details to request:

 

  1. What is the client retention rate?

    A high client retention rate indicates customer satisfaction, business stability, and reliable cash flow.

    Sudden drops in numbers could signal dissatisfaction or poor service.

    Request historical client retention data for the past three to five years, plus information on long-term contracts and renewal rates.

  2. Does the firm specialise in one service segment or offer a diverse range of services?

    Firms offering a variety of services that cater to clients’ diverse needs are more likely to secure long-term contracts.

    Request a breakdown of the firm’s services, focusing on the proportion of revenue from different offerings like tax preparation, bookkeeping, payroll, and financial consulting.


  3. What is the condition of the firm's technology and software?

    Outdated software can slow operations and inflate costs.

    Request a detailed list of the firm’s current software, specifying whether it’s cloud-based or local, and ask about any upcoming upgrades or necessary investments in technology.


  4. What kind of security system does the firm use?

    Handling sensitive information like tax lodgements means robust data security is critical. Breaches can severely damage a firm's reputation.

    Request details of the firm's cybersecurity measures and any history of breaches or data leaks.


  5. Are there any outstanding liabilities or debts?

    Inheriting financial problems can damage profitability.

    Ask for full financial reports, including breakdowns of any existing liabilities, loans, or legal obligations.

    Review tax filings and debt agreements to avoid hidden financial risks.


  6. How do you ensure consistency and quality of work from all employees?

    Employee training and continuous education are key to maintaining high service quality. Ask about internal training programs and qualifications required for staff.

    Also, review employee contracts and performance evaluations.


  7. What is the structure of the current team, and what are their qualifications?

    The staff’s expertise is vital to the business’s success.

    Request an organisational chart detailing roles, qualifications, and length of service.

    Review employee contracts and non-compete agreements to assess costs and the risk of turnover.


  8. How many clients are under long-term contracts, and what are their terms?

    Long-term contracts ensure stable, recurring revenue.

    Request a breakdown of client contracts, including terms, services provided, and renewal conditions.

    Also, ask for details on which clients are on retainer versus ad-hoc arrangements.


  9. How diverse is the firm's portfolio of clients?

    Firms with a diverse client base across multiple industries are better positioned to withstand economic changes.

    Ask for a list of the firm’s clients by sector to assess the business’s resilience to market shifts.


  10. What is the current competitive landscape in the area?

    Knowing the level of local competition helps gauge potential growth.

    Request any market research the current owner has, including details about local competitors, pricing models, and client bases, to evaluate your competitive position.


  11. How has the firm handled previous client transitions during ownership changes?

    Smooth transitions are crucial to retaining key clients during ownership changes.

    Ask for information on how past transitions were handled, including client communication strategies and retention efforts, and request client feedback from those periods.


  12. How are relationships with key clients, and what is their satisfaction level?

    Strong client relationships lead to long-term contracts and referrals.

    Request records of client satisfaction surveys, feedback forms, or testimonials from top clients. Additionally, ask about any issues or concerns raised by major clients.


  13. What are the key revenue-generating services, and how do they perform?

    Understanding the firm's most profitable services helps identify growth potential.

    Request revenue breakdowns by service type for the past three to five years and profit margins for each service to evaluate profitability.


  14. What growth opportunities exist for this business?

    Future growth is crucial for a sustainable business.

    Ask the current owner about potential expansion areas, such as new services or geographic markets, and request any strategic plans or market analyses that outline these opportunities.


  15. How can the business tailor its services to small and medium-sized enterprises (SMEs)?

    As large businesses become saturated, SMEs offer growth potential for accounting services. 

    Request details on how the firm currently serves SMEs and how it could expand these offerings, particularly in markets that larger firms may overlook.

 

 

 

 

Final Thoughts: Count Your Success, Not Your Worries

 

 

Buying an accounting business isn’t just about numbers on a balance sheet—it’s about building something lasting and meaningful.

 

As Warren Buffett once said, “Risk comes from not knowing what you're doing.”

 

The right questions and thorough research give you the knowledge to turn risk into reward. 

 

With a stable, in-demand industry like accounting, you’re investing in a service that will always be needed.

 

And with Australia boasting more than 14 million tax returns filed annually, you’re positioning yourself in a field where the opportunities are endless—if you’re ready to grab them.

 

 

Remember, fortune favours the prepared.

 

The accounting world might seem all numbers and spreadsheets, but it’s also a world where smart decisions lead to personal freedom, financial success, and a business that thrives year-round.

 

So, whether you’re calculating profits or client retention, it's clear—buying an accounting firm is an equation that adds up. 

 

 

Ready to add yourself to the list of successful business owners? 

 

 

Crunch the numbers, and let’s make it happen—no need to “account” for any hesitation!