#5391 - Michigan - VIRTUAL

● Established niche in PEO industry ● Revenue grown 53% in two years, from $1,097,000 in 2023 to $1,682,415 in 2025, with a 2026 projection of $1,800,000 ● YTD billings through April 2026 running 38% ahead of the same period in 2025 ● Owner hours fewer than 1,200 hours annually ● Current ambitious staff have 20-30% additional capacity ● Team of 8, including 3 CPAs, with capacity for approximately 30% additional workload without additional hires ● Fixed-fee billing model with average audit fees of $9,000 to $10,000 per engagement and minimal AR ● Owner willing to stay up to two years to support transition Established for over 15 years, this audit and assurance firm has built a recognized niche in the Professional Employer Organization (PEO) industry, nonprofit audits, 401(k) plan audits, and CPA peer reviews. The firm has grown entirely through word-of-mouth and a deliberately selective client strategy, with revenue increasing consistently by over $200,000 annually. The firm is 100% paperless and uses audit management software with module-level completion and review tracking that provides real-time workflow visibility across the team. Day-to-day operations are led by an Audit Manager with over 9 years of tenure who serves as the operational backbone of the firm, providing strong continuity and deep institutional knowledge across the firm's core client industries. Quality control responsibilities are distributed across multiple team members rather than concentrated at the owner level, and the current team has capacity for approximately 30% additional workload without additional hires. The owner focuses primarily on peer reviews, strategy, business development, and client relationships at approximately 1,200 hours annually and can run the firm remotely with only occasional office visits. The owner is transitioning to retirement and is open to staying on for up to two years in a transition or consulting role. Ideal Buyer: The ideal buyer is a CPA with demonstrated experience in audit and assurance work, including 401(k) plan audits, with familiarity in nonprofit accounting, PEO industry dynamics, or SOC engagement frameworks representing a meaningful advantage. The firm does not require a buyer who performs audit work day-to-day, as the existing team has sufficient depth to support a competent buyer willing to learn. This practice is well suited for an established CPA or small firm looking to acquire a specialty audit platform with capacity for growth, the ability to cross-sell tax services to an already-engaged client base, and the infrastructure to absorb a well-run, remotely manageable operation. The ideal buyer can be remote, but must have capacity to visit the office a few times a quarter.