Can an accounting firm with fewer than 15 employees sell its data?

What published rules say for small CPA and bookkeeping practices under 15 employees, and how many firms are in that position.

Last updated 4 sources cited1 min read

Short answer: Not under the published rules of the programs we track. Mode's minimum for accounting is 15 employees, and micro1 asks for 30+. Of 120,085 U.S. accounting, tax, bookkeeping and payroll firms, 8,067 have 15 or more employees.

On this page
  1. The thresholds
  2. How common small firms are
  3. What to do instead
  4. Frequently asked questions
  5. Sources

The thresholds

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).

How common small firms are

Industry (U.S. firms, 2022)All firms10+ staff15+ staff20+ staff
Accounting, tax prep, bookkeeping & payroll (NAICS 5412)120,08513,4868,0675,773
Offices of CPAs (NAICS 541211)50,8856,6313,5922,374

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 to do instead

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  • Review 7216 consent practices and engagement letters now so a future review is faster.

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Frequently asked questions

Does a 12-person firm get quoted individually?

Mode's FAQ says eligible companies under 20 are quoted individually, but for accounting the minimum is 15.

Could rules change?

Yes. Programs change their rules; we email the update list when they do.

Sources

  1. Mode / BizBuyData referral pagebizbuydata.com
  2. Mode affiliate FAQ (PDF, dated Oct 14, 2026)bizbuydata.com
  3. micro1 company referral pagemicro1.ai
  4. U.S. Census Bureau, Statistics of U.S. Businesses 2022, detailed employment sizeswww2.census.gov

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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