> ## Content Index > Fetch the complete content index at: https://www.firmlever.com/llms.txt > Use this file to discover other available public pages before exploring further. # The Firmlever Weekly Roundup: Issue #35 - URL: https://www.firmlever.com/blog/the-firmlever-weekly-roundup-issue-35/ - Published: 2026-01-17T15:39:02.000Z - Updated: 2026-01-17T15:39:01.000Z - Description: The "Show Me The Money" Edition - Author: Marc Howard I'm seeing an uptick in accounting firm transactions this year. And deal flow is moving deeper to the lower middle market (LMM): ![](https://storage.ghost.io/c/54/db/54db9529-7fe6-4497-b492-d106a4029bd7/content/images/2026/01/image-17.png) Firmlever.com A split market is emerging. Firms with proprietary IP (workflow tools, AI audit layers, client dashboards) are decoupling from the "1x revenue rule". - *Tech-enabled firms:* Projected to command 2.0x – 2.5x revenue (valued closer to SaaS companies). - *Traditional firms:* Will likely remain at 1.0x revenue or lower, viewed as "fixer-uppers" needing heavy infrastructure investment. - The "IP" Premium: Buyers are no longer just buying cash flow; they are buying code. If you have an automated process that can be stripped and deployed across a PE platform's other 50 firms, your valuation skyrockets. But which LMM firms are the most valuable? Without getting into valuation gymnastics it's the firms that are run as a business, not a practice. These are the firms where an owner (or partner) can take a two or three week vacation without checking email or vm. This week I'm tackling this head-on. Let's dive in... 1. **A new tool to reveal where partner time is leaking**. I've updated the Firmlever [Do The Work tool](https://dothework.firmlever.com/?ref=firmlever.com) to evaluate firms that are ripe (or not) for maximum valuation. Not that they are planning to sell. I mean why sell if you're netting 30%+? Sure, maybe you want to cash out a few chips, but from a cashflow perspective these firms are being run like mini tech platforms with dwindling owner involvement (we'll save the attest vs non-attest CPA model debate for another Saturday). [![](https://storage.ghost.io/c/54/db/54db9529-7fe6-4497-b492-d106a4029bd7/content/images/2026/01/image-19.png)](https://dothework.firmlever.com/?ref=firmlever.com) 1. **Introducing: A Pay-for-Performance Accounting Firm Growth Model** I'm launching something different in our growing Firmlever ecosystem. Based on the survey from last week where I asked: > Which TWO of these feel most urgent for your firm right now? > **(A)** "Extract more profit from what I've already built" > **(B)** "Get the firm running without me as the bottleneck" > **(C)** "Know what I'm actually sitting on — my firm valuation and exit options" > **(D)** "Grow faster through acquiring another firm or book" > **(E)** "Find a path forward that isn't just grinding indefinitely" The majority of responses were for B and E. So I'd like to test a model I'm working on. For the next 5 firms, I'll personally rebuild your pricing, cull your dead-weight clients, and optimize your owner take-home—**and you pay nothing unless it works.** Here's the deal: - I audit your firm revenue model, service lines, client base and pricing - We identify the gaps (pricing, mix, utilization, owner hours) - I build a 30-day execution plan **If I don't improve profit or reduce owner hours, you owe me nothing.** This will be a hands-on implementation with my skin in the game. I'm limiting this to 5 firms because I'll be in the weeds with you—restructuring engagements, writing the price-increase emails, building the client transition scripts. **Ideal fit:** - $500K–$3M revenue - Know you're underpriced but haven't pulled the trigger - Have clients you should've fired years ago - Working more hours than you want for less than you're worth - Buried in compliance work vs. advisory **Not a fit:** - Already optimized and just want validation - Not willing to fire or reprice underperforming clients - Looking for software, not execution Taking 5 firms. Reply "**DIAGNOSTIC**" and I'll give you the details (no obligation). 5 spots. First come, first served. ### Opportunities and Deal Flow: My partner has the following deals just in--if you or anyone you know would be interested, just shoot me a note: **Deal #1:** **Two separate UHNW-focused tax practices** that are open to strategic transactions with a wealth management firm (one seeking acquisition and the other seeking a strong minority investment): - Ideal buyer: WM firm with $1B–$10B AUM - Target firm size: 50–150 professionals - Focus: HNW and UHNW clients - Bonus consideration: CEO or Managing Partner with significant licensing, certifications, and deep industry experience - Geographic flexibility nationwide **Deal #2: $500K Florida accounting/CFO firm with construction niche for sale** - Seeking buyer - Ideally with construction industry focus That's it for this week! \-Marc **p.s.**– Last week I started removing subscribers who have not clicked or responded to any of my newsletters (this kills my deliverability). To make sure that I do not remove you by mistake, please reply "**keep**". Thanks in advance!