This is a CPA practice that has two, maybe three, shoe box clients, but otherwise a diversified small business and individual clientele. They are preparing reviewed and compiled financial statements, individual, corporate, trust, partnership and estate and gift returns. There are clients in India, Ireland and France and resident aliens from Japan, Germany, India and Ireland. The larger clients are in research and development and manufacturing. The largest client is in research & development of electronic medical equipment and represents about 10% of annual revenue. The practice is centrally located on the San Francisco peninsula with easy access to major highways. The office is on the ground floor with ample parking and has been in the location for about 18 years. The billing rates are at $220 for the owner, $90 to $110 for staff CPA and $45 to $90 for the office manager depending on the work being performed.
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