As of July 2009, the Institute is developing a resource for members directed specifically towards assisting them when they are contemplating buying an accountancy practice. Until that resource is available, the following links may prove helpful. 
 
Succession Planning Toolkit 
Although the Institute's Succession Planning Toolkit is directed towards the member who is seeking to exit practice, it contains practical information equally relevant to the purchase of an accountancy practice. 
 
Articles 
Checklist to buying a public practice (Australia) 
Author: Beach, Leonie. Charter. February 2010, p. 34-35. 
 
New directions: starting over your career (Australia) 
Author: Malkovic, Tony. Charter. September 2009, p.32-36. 
 
Build, buy (or sell)? It's a seller's market for CPA firms (USA) 
Author: Ezell, John R. Journal of Accountancy. April 2007. 
 
The Deadly Landmines Accountants Step On When Attempting To Buy An Accounting Practice (USA, pdf)  
Author: Hays, Chuck. Midwest Bankers Group, Inc.  
 
Due Diligence Before Buying or Selling an Accounting Practice (USA) 
Author: Sinkin, Joel. The CPA Journal. February 2005. 
 
Keep mergers on track (USA) 
Journal of Accountancy. February 2002 
 
Let's make a deal (Canada) 
Author: McIntyre-Smith, Steve. CA Magazine, June-July 2006. 
 
Buying and Selling an Accountancy Practice in the 21st Century (Ireland, pdf) 
Author: O’Neill, Des. Accountancy Plus, Iss.3, Sept. 2004. pp.42-46 
 
Financial Facts & Money Matters: How much is a small CA practice worth? (Canada) 
Author: Richard Crosson. Beyond Numbers, May 2002. 
 
How to value an accounting firm (USA) 
Author: P. Dermot O'Neill. The National Public Accountant, August, 2003. 
 
5 Booby Traps of Accounting Practice Sales (USA) 
Author: Troy C. Patton. Accounting and You, 2008. 
 
Books 
 
Building a profitable online accounting practice (USA) 
Author: Fox, Jack. Wiley, 2001. 
 
How to value, buy, or sell a financial advisory practice (USA) 
Authors: Tibergien, Mark C. Dahl, Owen. Bloomberg, 2006. 
 
Successful Practice Sales: The Complete Guide to Buying, Selling Or Merging Your Accounting, Consulting Or Tax Practice (USA) 
Authors: Ezell, John R. Berry, Kenneth S. Professional Horizons, 2005. 
 
DVDs 
Buying An Accounting Firm – DVD (Canada) 
Presenter: McIntyre-Smith, Steve. MFA Group. 
A preview of this DVD is available on YouTube. 
 
These and other resources may also be available from the Institute's Knowledge Centre.