Established CPA firm for sale in North San Diego County, CA Ref# SAN126. This highly profitable, home-based CPA practice offers a unique opportunity to acquire a specialized nonprofit audit and tax niche from a retiring CPA who is seeking a qualified successor to assume responsibility for clients immediately following the close of sale. The practice serves approximately 65 clients, most of whom have been with the firm for five years or longer.

The current client list reflects approximately $608k in annual billings; however, due to the timing of work completion and billing practices, recognized revenue was $528,629 in 2025. The Seller estimates gross income of approximately $550k for 2026. Revenue is generated primarily from nonprofit audits, nonprofit tax returns, and a small number of review engagements, including approximately 56 entity tax returns with an average fee of $1,371, approximately 41 audits with an average fee of $11,173, and 2 review engagements with an average fee of $7,200. Seller discretionary net profit for 2025 was approximately $498k, excluding any rent addback if applicable.

This is a very low-overhead practice with no employees, no office lease, and a highly remote workflow. Approximately 99% of clients submit information electronically, in-person meetings are very rare, signatures are handled electronically, and most communication occurs by email or phone. The firm also benefits from a balanced mix of 12/31 and 6/30 year-end engagements, helping distribute the workload throughout the year.

The Seller is seeking a technically strong CPA Buyer who can provide excellent client service, remain accessible to clients, and maintain continuity for many years to come. A Buyer located in San Diego County, or nearby with a San Diego County address, is strongly preferred to support client confidence and retention. The practice currently utilizes ATX for tax preparation, along with CSA, PPC/Smart Practice Aids, and related tools for audit work and required engagement documentation. Much more information is available on the Practice Profile, including a more in-depth breakdown of the staff & financials.

Please complete the Buyer Profile and NDA on our website at atbcal.com/buyerprofile and the Practice Profile will be available for download immediately after submission. ATB, Inc. CA DRE 02002824