Practitioner wishes to cut back the work load. Purchaser must takeover the lease. 

This practice would be ideal for someone who is wanting to take their practice to the next level or someone starting out. The vendor is wanting to cut back but is flexible in the $ amount for sale. This practices operates similar to a medical practice where the practitioners pay into a service agreement which covers costs. Each Accountant has their own fees but share the costs of running the practice.