Exploring CPA Firm Acquisitions via Alternative Practice Structure (APS/MSO)
February 05, 2026
by a searcher from Northwestern University - Kellogg School of Management in Chicago, IL, USA
I’m looking at tax and bookkeeping businesses but, since I’m not a CPA, I’m planning to use an Alternative Practice Structure (APS)—similar to how MSOs work in healthcare.
Has anyone here done this? I’m trying to get a realistic sense of the "hidden" costs. Beyond the purchase price, what should I budget for the upfront legal/structural setup and the ongoing overhead of keeping the attest and non-attest sides separate?
Any lessons learned on the "two-entity" management headache would be much appreciated!
in Austin, TX, USA
in Charleston, SC, USA