MICHIGAN

CPA firm in the Upper Peninsula of Michigan, in business for over 20 years. Revenues split approximately 33% tax, 33% bookkeeping/payroll and 33% audits. 2017 billings were $470,091; 2016, $473,912; 2015, $480,634; 2014, $450,150. Two full-time staff (not including owners) and two seasonal. Cash flow to owners >$150,000. Expect reduced staff, technology and process upgrades from 2017 to lead to higher returns in 2018. Price: $450,000. Partial owner financing possible. Current owners wish to relocate. Office building also for sale or lease.