#5419 - Virtual - VIRTUAL

-Established specialty audit niche built entirely through referrals over 30+ years with no formal marketing -Fixed-fee billing collected in advance with virtually zero accounts receivable and WIP at year end -Cash flow exceeding 36% in 2025 on approximately $1.1M in revenue -Tenured team operating with full autonomy and capacity to absorb additional engagements ABOUT THIS PRACTICE: Established for over three decades, this fully virtual audit firm has built a strong referral network and loyal client base through consistent, technically precise work within a highly regulated specialty niche. All new business has come through introductions from financial advisors, third-party administrators, and CPA firms, with a small number of active referral sources generating consistent client flow. The firm operates on a fixed-fee model with fees established annually and billed in advance, producing highly predictable revenue and virtually no accounts receivable at year end. The owner works approximately 800 hours annually, with the tenured team managing client relationships and engagement execution independently. IDEAL BUYER: The ideal buyer is a CPA or established CPA firm with existing expertise in the firm's specialty audit area or a clear commitment to building that capability. Technical experience in the niche is strongly preferred given the regulatory complexity involved. A buyer who understands referral network cultivation and relationship-based business development will be well-positioned to sustain and grow the practice. Full niche details are available in the complete profile.