This practice is focused on auditing of 501C entities and other Non-Profit organizations. The selling firm is desirous of narrowing the focus of their practice to assist in the maximum utilization of professional staff. The firm is committed to providing an excellent transition to the Buyer of these excellent clients. As would be expected with this client type, the addition of these clients provides solid offseason work to balance out annual revenues that on occasion dip in the nonpeak tax and write up months. These clients offer a unique opportunity to any practitioner or firm to immediately be a force in this arena of auditing. Any firm with experience in working in this area of professional services will have an advantage in acquiring this practice. Any reasonable offer for these clients will be considered by the Seller thereby assisting the Buyer in moving forward with the addition of this group of solid clients.