The second is the accounting firm that has built advisory services on top of its compliance foundation. These firms use tax preparation and accounting data to provide tax planning, business advisory, client accounting, outsourced CFO services and other year-round support. What firm owners should focus on nowI do not believe every accounting firm owner must sell. The eventual buyer could be another accounting firm, a private-equity-backed platform, an outside strategic buyer or someone currently on the owner's team. Service delivery, client relationships, operations, sales, finance and team development cannot all remain with the founder.