A bookkeeping business for sale is priced on the quality of its monthly recurring fees, not its total revenue. Buyers pay a multiple of recurring-fee income — typically expressed in months of fees — with the multiple rising as churn falls and automation matures.

Before you make an offer, review three things: client churn over the past two years, dependence on the owner for delivery, and the software stack. A cloud-native bookkeeping book on Xero or QuickBooks with documented processes commands a materially better price than a practice locked to the owner’s spreadsheet.