Pub. 1 2019 Issue 1

11 nebraska society of cpas W W W . N E S C P A . O R G encountered, some common issues are: declining growth, incomplete or missing records, concentration issues (a significant percentage of gross revenue being tied to one or two very large clients), long-term leases, unreasonable transition expectations, or key employees who have not signed a non-solicitation agreement. Additional problems may also arise when only a portion of a practice is being sold or a seller plans to continue working in the office after the close of the sale. 7. PROFESSIONALLY MARKETED Every buyer in town loves to see “FOR SALE BYOWN- ER” and views this as an opportunity to pay pennies on the dollar. A good broker, however, provides essential experience in marketing, negotiation, valuation, and financing. More importantly, a specialized broker has access to thousands of buyers immediately. Using a professional almost always results in better prices, better terms, and better buyers. t A specialized broker has access to thousands of buyers immediately. Using a professional almost always results in better prices, better terms, and better buyers. Accounting Practice Sales is the largest marketer of accounting and tax practices for sale in North America. For more information about practice valuation, exit strategies, or expansion opportu- nities, contact Trent Holmes at (800) 397-0249 or Trent@APS.net.