This established Utah tax preparation and accounting practice serves 898 active clients from two offices in structurally different regional economies, one on the Wasatch Front and one in the Uintah Basin. Client concentration is unusually low for the category: the largest single client accounts for 2.72% of revenue and the top fifteen combined stay under 17%. Thirty-seven percent of clients buy two or more services across tax, bookkeeping, and payroll, and those relationships generate 60% of revenue, which is why roughly 90% of the book recurs annually by industry convention. In CY2025 the practice generated $865,118 in revenue and $375,063 in seller's discretionary earnings, a 43.4% margin, with SDE up 31.3% over two years on margin expansion rather than top-line volume. Client relationships have transferred twice without disruption: roughly 3% attrition when the current owners acquired the book, and none when a senior preparer exited in 2026. The referral base traces back sixty years and the practice carries no marketing spend. One partner retires at closing with 30 days of transition support at no charge; the second continues 12 months as a 1099 contractor to protect continuity. SBA financing is available and a preferred lender has issued a term sheet. The asking price is $1,295,000.