Short answer: A 100-person accounting firm meets Mode's 15+ minimum for accounting, plus micro1's 30+ rule. Mode's FAQ puts 50 to 149 full-time US staff at $400K to $900K indicative. Census counts 1,378 U.S. accounting firms with 100+ employees.
On this page
Eligibility at this size
Mode lists minimum team sizes of 10+ employees for legal, 15+ for accounting, medical and finance, and 50+ for all other businesses, for companies based in the US, Canada, the UK or Australia with several years of records they own (Mode). micro1 asks for 30+ employees, mostly English data, and says it is prioritizing US companies (micro1).
Published price band
Mode's affiliate FAQ gives indicative offers by full-time US staff: 20 to 49 = $200K to $500K, 50 to 149 = $400K to $900K, 150+ = $800K+, with eligible companies under 20 quoted individually. Mode calls these 'indicative ranges, not offers' (Mode affiliate FAQ).
Mode names four drivers: how many people work in the company's systems (today and at its peak), years of records, number of connected systems, and volume. Records that show outcomes, such as deals won or lost and jobs completed, raise the number (Mode affiliate FAQ).
How many U.S. firms are this size
| Industry (U.S. firms, 2022) | All firms | 15+ staff | 20+ staff | 25+ staff | 50+ staff | 100+ staff |
|---|---|---|---|---|---|---|
| Accounting, tax prep, bookkeeping & payroll (NAICS 5412) | 120,085 | 8,067 | 5,773 | 4,562 | 2,368 | 1,378 |
| Offices of CPAs (NAICS 541211) | 50,885 | 3,592 | 2,374 | 1,755 | 764 | 359 |
Source: U.S. Census Bureau, Statistics of U.S. Businesses 2022, detailed employment sizes. Firms (enterprises) by paid employees; contractors are not counted. Each column sums the Census size classes at or above that size.
What limits scope
Tax return information needs signed taxpayer consent under 26 CFR 301.7216-3, and your state board's rule governs other client information. See our guides on IRC 7216 and the Safeguards Rule.
This is general information, not legal advice. Talk to your own attorney or compliance advisor before you share or license any records.
What could your company's records be worth?
Answer 6 questions. See the published range for a company like yours and which program fits. Takes about a minute.
Frequently asked questions
Do seasonal staff count?
Mode's bands use full-time US staff. Ask how it counts seasonal preparers.
Does our mix of tax and audit work matter?
It changes what must be excluded: tax return information under 7216, audit workpapers under board rules and SEC retention.
How long would it take?
Mode's FAQ says most companies go from first call to payment in about 2 to 3 months.
Sources
- Mode / BizBuyData referral pagebizbuydata.com
- Mode affiliate FAQ (PDF, dated Oct 14, 2026)bizbuydata.com
- micro1 company referral pagemicro1.ai
- U.S. Census Bureau, Statistics of U.S. Businesses 2022, detailed employment sizeswww2.census.gov
- 26 CFR § 301.7216-3, Disclosure or use permitted only with the taxpayer's consent (Cornell LII)law.cornell.edu
Referral-fee disclosure: we may be paid by a program if your company signs with it after using this site. General information only, not legal advice.
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