We are Interested in purchasing a firm with succession planning needs. I have been in the business since 2000 and went independent a few years ago. We have been transitioning to fee based structure. So, our ratios will continue to change over time. We now have much better planning tools and resources including a Director of Operations to assist in handling a merger/ succession plan. We have a CPA/CFP in house that sold his CPA practice. We would love to learn a few things from someone that has been independent for some time and cares enough about his/her clients to find someone to take over their management.