Existing Adelaide based accounting firms are wanting to purchase practices from $500K - $1.5M in fees.    Are prepared to continue the practice as a branch office of the main firm or can tuck it in to their main office.  The purchasers are local  2 partner firms, 3 partner firms, and larger firms as well as regional firms wanting a presence in Adelaide.   Practices are attracting high prices as there is strong demand from purchasers.