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Oklahoma - Gross revenues shown: Woodward County CPA $492K; Oklahoma City CPA $180K; Two Eastern OK CPA firms $172K & $115K; Ponca City CPA $52K. Call 888-847-1040 or email garyh@apsleader.com.

Texas (SE Area) - Gross revenues shown: West Houston CPA $1M; Pearland CPA $353K; Trinity CPA $266K; Houston tax $215K; Alvin CPA $170K; NW Houston tax $28K. Call 888-847-1040 or email garyh@apsleader.com.

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Massachusetts - Plymouth County CPA practice. Revenues of $360K, 98% accounting. Excellent year- round income with room for growth in tax prep. Contact Bradley Holmes at 800-397-0249 or request more info at accountingpracticesales.com

Central AR gross $165K; Park Hills MO gross $75K; Joplin area gross $495K; NW KS firms for sale; S Central MO gross $300K. Contact Kathy Brents at 501-514-4928, email kathy@accountingpractice sales.com, or request more info at accountingpracticesales.com.

New York - West Nassau County CPA firm seeks merger with local CPA practice ranging from $100K to $700K in gross fees. Firm has been in operation for over 17 years and offers services in many areas. Contact lacy@apsleader.com.

Minnesota - Owner selling accounting (44%) and tax (56%) practice in South St. Paul Metro. Suburban downtown location. 2008 gross $260K. Asking $260K. Email aps-wi@sbcglobal.net.

New York - Tired of the hustle and bustle of the city? Always dreamed of relocating? Now's the time! Accounting Practice Sales has a CPA firm available in beautiful Lewis County (NE of Syracuse). Asking $550K. For more information, contact lacy@apsleader.com.

Minnesota - Retiring CPA selling profitable tax and accounting practice in Minneapolis West Suburb. 2008 gross $474K, owner cash flow $190K, asking $525K. Email aps-wi@sbcglobal.net.

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Tennessee - Nashville CPA practice, gross fees $458K, 50% compilation, review, and CFO and other managerial services, 50% business and tax return preparation services, net cash flow $243K; Bristol bkpg practice, $375K. Email jimburford@verizon.net.

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Florida - West Volusia County CPA practice. The practice is 95% tax (45% ind. and 55% business) and 5% consulting. Revenue and cash flow are $400K and $300K. The asking price is $490K. The owner would assist with transition. Email tim@accountingpracticesales.com.

Florida - Palm Coast enrolled agent is selling their acctg & tax practice. Revenues & cash flow for 08 were $291K and $160K. The revenue mix is 84% tax (85% ind. and 15% business), 11% acctg & 5% other. The asking price is $319K. Email tim@accountingpracticesales.com.

Texas - Austin Metro write-up/tax, $233K; Odessa tax/acctg, $450K; San Antonio tax/acctg, $980K; West Texas full service CPA, $1.25M; Panhandle tax/acctg CPA, $233K. Others available. For more infor- mation, call 866-809-8705 or email bill@accountingpracticesales.com.

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FILE W-2S ELECTRONICALLY WITH SSA FOR FREE. Accountants/tax preparers can file W-2s with Social Security for free. Use your own compatible payroll software to send W-2s to SSA. Register for a PIN with SSA. Click here for more info.