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Selling Your Accountancy Practice: Broker vs Direct Buyer (The Full Comparison)

Brokers have their place. But for a lot of owners, selling direct means fewer fees, fewer parties, and a far quieter process. Here's how to choose with your eyes open.

Practice Group · 12 min read · Updated Jul 2026

Once you've decided to sell, the first real fork in the road is how: through a broker who markets your practice to a pool of buyers, or directly to a single buyer. Both routes can produce a good outcome. But they run very differently — on cost, speed, privacy and control — and the right choice depends on what you actually value. This guide lays out both in full, including the process for each, the risks, and the questions that separate a serious buyer from a time-waster.

The two routes at a glance

 BrokerDirect buyer
Who you deal withAn intermediary, then buyers they introduceThe decision-maker who will own the firm
CostCommission, commonly 5–10% of the dealNo broker commission (your own legal/tax costs only)
SpeedLonger — marketing, multiple parties, coordinationUsually faster — one counterparty
ConfidentialityYour practice is effectively "on the market"One private conversation; early talks can be anonymous
Competitive tensionCan create a bidding processOne negotiation
ControlRuns to the broker's process and timelineShaped around your timeline and handover
Certainty of buyer intentVaries — some buyers are exploratoryYou can judge the buyer directly

How a broker sale works

A broker prepares information on your practice, markets it (usually anonymised at first) to their network of buyers, fields interest, and helps manage the process to completion in exchange for a fee — typically a percentage of the deal value. The genuine upside is reach and competitive tension: if you have a highly desirable book, multiple interested parties can push the price up. The trade-offs are cost, time and exposure — more parties in the room, a longer timeline, and the reality that your firm is known to be for sale.

How a direct sale works

Selling direct means dealing with the buyer themselves. There's no listing and no intermediary commission. Because you're speaking to the person who will actually run the practice, things tend to move faster, stay quieter, and be shaped around what matters to you — your timeline, your staff, your clients. The onus shifts onto you to judge the buyer: are they credible, will they look after what you built, and can they fund and complete the deal?

The cost difference is real money

Broker commission on a £300k deal

On a £300,000 practice, a 7% broker commission is £21,000 — paid out of your proceeds. A direct sale still carries your own legal costs and (sensibly) tax advice, but no intermediary fee. On larger deals the gap runs well into five figures. That saving is only worth having, of course, if the direct route delivers a comparable price and a buyer you trust — which is exactly what the questions below are for.

Why confidentiality matters more than owners expect

Your name, your team and your client relationships are the practice. The risk in a public process isn't only that competitors learn you're selling — it's that staff get nervous and clients start to wonder what's changing. Uncertainty is corrosive: a key manager who hears a rumour may start looking; a big client who senses instability may take a call from a rival. A direct, confidential conversation means people only find out when there's an agreed plan — which protects retention, and retention protects value.

When a broker is the right call

A broker genuinely earns their fee when your priority is maximising competitive tension: you have a sought-after book, you're comfortable with a more public, longer process, and you want several bidders competing. If instead you value discretion, speed, and a relationship with the person actually buying — and you'd rather not pay a commission for introductions — direct usually wins.

The questions to ask any buyer (or broker's buyer) before you engage

The quality of a buyer's answers here tells you almost everything. A serious, operator-led buyer will answer them plainly.

What "direct" looks like at Practice Group

You speak to the buyer, not a junior on a deal team. The process runs: a confidential call, an indicative valuation range, light-touch due diligence, heads of terms, then completion and a protected handover for your clients and staff. It's built for owners who want a good home for what they've built — not just the highest number on a listing.

Frequently asked questions

Is it cheaper to sell my practice directly or through a broker?

Directly is usually cheaper because there's no broker commission (commonly 5–10% of the deal). You still pay your own legal and tax-advice costs on either route. Whether direct is better depends on price achieved and buyer fit, not cost alone.

Will selling directly get me a lower price than a competitive broker process?

Not necessarily. A broker can create bidding tension that lifts price for a highly sought-after book, but a direct sale avoids commission and tends to be faster and more certain. Judge any single offer on structure and buyer quality, and don't assume a headline auction number is the same as cash in your account.

How do I keep the sale of my practice confidential?

Selling direct is the most confidential route — there's no listing, early conversations can be anonymous, and staff and clients are only involved once a plan is agreed. Insist on confidentiality (and often exclusivity) terms in the heads of terms.

How do I know a direct buyer is genuine?

Ask whether they're the actual buyer, how they'll fund and complete, what happens to staff and clients, and to speak to other owners they've bought from. A credible, operator-led buyer will answer all of that openly.

Thinking about your next chapter?

Whether you want to sell, step back gradually, or just take the back office off your plate — start with a confidential, no-obligation call with the buyer.

Book a confidential call