The Changing Landscape: AIs Emerging Impact on Senior Practice Principals

Business Brokering Tuesday 25th of November 2025

For more than two decades, the accounting and financial planning professions have absorbed a steady flow of regulatory changes, software updates, consolidator activity and staffing pressures. The practitioners who have navigated all of this—many now in their late fifties through to early seventies—have built solid, reliable firms through grit, loyalty and long-term relationships. Yet, for all the upheaval these leaders have lived through, nothing compares to the shift now occurring. Artificial intelligence is not another incremental change or a clever add-on module to a tax or advice platform. It is a structural transformation of how advisory work is done, how clients expect to be served, how staff work, and ultimately, how practices are valued.

The most common sentiment we hear when speaking with older principals is:
“I’ve seen change before. I’ll adapt to this as well.”
But AI is not something you “adjust to” in the way you did to MYOB or Xero.

This time, the change reshapes the economics of the industry—and with it, the window of opportunity for an optimal exit.


A Profession at a Tipping Point

Today’s accounting and financial-planning practices are being built and operated differently. Younger practitioners—many under 40—are embracing automation, streamlined client interfaces, AI-supported technical reviews, digital onboarding, offshore processing, and low-touch/high-value service models.

Their businesses cost less to run.
Their workflows move faster.
Their client experience looks very different to that of a traditional practice.

Meanwhile, older principals often maintain more bespoke processes, legacy systems, and manual review habits that served them well for decades but now sit at odds with emerging efficiency standards.

None of this reflects a lack of ability. It reflects a shift in what is now possible—and what buyers increasingly seek.

AI is accelerating this shift at a pace the industry has not seen since GST.

For principals who are 55–75, the implication is clear: your practice could well be approaching a point where value is likely to diminish year-on-year—unless you act within the next strategic window.


Why Waiting Has Become the Riskier Path

Historically, the “I’ll sell when I feel ready” mindset worked reasonably well. Practices maintained stable goodwill and a healthy client base, and principals could exit comfortably in their mid-60s.

Today, the risks of waiting are far more tangible.

The cost of producing compliance work is falling.
AI tools are reducing review time and changing the economics of future service delivery.

Clients are ageing.
A large percentage of small-practice client bases are already 55+. Retirement naturally reduces fees.

Younger staff rarely want to buy in.
Internal succession is increasingly unreliable.

Regulatory fatigue is real.
The next decade of ASIC/ATO/AFSL reforms will not be easier.

Goodwill becomes more fragile with age.
Staff turnover, client retirement, and owner dependency all increase.

The cumulative effect?
The longer the delay, the narrower the exit pathway becomes.


What Selling Earlier Really Means

There is a misconception that selling early forces the principal to retire abruptly. This is not the case. A well-structured sale often provides:

  • a flexible transition period
  • ongoing advisory involvement
  • reduced administrative burden
  • preservation of staff and client relationships
  • far better work–life balance
  • the ability to focus on meaningful client work without managerial pressure

Many principals report feeling healthier, happier and far more in control post-sale.
The sale becomes a transition to a more sustainable professional rhythm—not a sudden exit.


The Difference a Structured Process Makes

The way a practice is sold materially affects both the financial and personal outcome.

Reactive approach

A single unsolicited offer, no competitive tension, unclear terms, and rushed due diligence often produce suboptimal outcomes.

Structured, discreet professional process

Multiple qualified buyers, clearly presented information, controlled confidentiality, professional documentation and proper competitive tension consistently deliver:

  • stronger pricing
  • better retention terms
  • smoother transitions
  • reduced risk
  • higher principal satisfaction
  • protection of legacy

Older practitioners are often surprised by how respectful, discreet and dignified a professionally handled process can be.


AI: The Catalyst, Not the Threat

AI is not replacing the wisdom, judgement or client care of experienced practitioners.
But it is influencing:

  • the cost structures of future acquirers
  • how buyers project earnings
  • the scalability of practices
  • perceived future risk
  • and therefore… goodwill

This accelerates the conversation around timing.

The practitioner who sells two years earlier often captures a materially different outcome than the practitioner who waits for “the perfect moment”.


Buyer Demand Is Strong—For Now

Across Australia, we remain in a market where:

  • small to mid-tier firms
  • consolidators
  • multi-disciplinary groups
  • regionally expanding firms
  • entrepreneurial acquirers

…are actively seeking accounting and financial-planning practices.

Vendor supply, however, is surprisingly low, driven by principals postponing decisions.

This imbalance creates an environment where well-prepared practices attract strong interest.
But as more firms eventually decide to sell—especially as AI and demographic pressures compound—this dynamic may change.

Timing matters.


Where to Begin

The first step is not to commit.
It is to understand.

Understanding:

  • where you stand in today’s market
  • what your options look like
  • how timing affects outcomes
  • what transition period could suit you
  • what buyers are currently seeking
  • how your practice might be perceived

This clarity helps you decide—not react.


Take the Next Step — Confidentially

If you’d like to have a private, confidential conversation about timing and your options, you’re welcome to book a discussion here: https://calendly.com/mark-777/30min 

We work exclusively with accounting and financial planning professionals, guiding transitions with the discretion, clarity and commercial insight.

Mark Witt CA

Mark is the Head of Brokering at Business Exchange with over 20 years experience and 400+ completed transactions

Disclaimer:
The information contained in this article is provided for general information purposes only and does not constitute legal, financial, taxation or other professional advice. While every effort has been made to ensure the content is accurate and current, no representation or warranty (express or implied) is given as to its accuracy, completeness or currency. Readers should obtain independent professional advice before making any decision or taking any action in reliance on the information contained herein. To the extent permitted by law, Practice Exchange and its officers, employees and agents disclaim all liability arising from any reliance placed on this article or from any omission or error.


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