My business is around 80-85% tax and 15-20% bookkeeping. I have around 350 individual and 100 business returns that I prepare every year, I haven't gathered exact info yet since I am just beginning to make some decisions regarding what I need and want out of this succession process. I'm willing to negotiate a deal that would work for all parties. I anticipate that any buyer would like me to hang around a few years afterward to "hand off" my business relationship. I am very willing to negotiate on that part of the package.
I have space in my office for a successor to come in with a smaller firm and merge right in although that isn't completely necessary, just advisable for client retention purposes.