I am a CPA with 13 years of professional experience and the owner of a one-year-old tax and advisory practice. A retiring CPA’s client book is already transitioning into my firm under a retention-based structure. The incoming book is projected to represent approximately $272K of annual revenue, based on roughly 315 legacy clients, conservative retention assumptions, historical fee levels, and one approximately $24K recurring engagement. This is not a search for a target. The succession is already underway. I am exploring approximately $125K of working-capital and growth capacity and am particularly interested in advice on the right structure: a working-capital line, term financing for technology and infrastructure, structured capital, or a combination. The capital is not primarily intended to fund a large upfront purchase price. Seller economics are tied to direct billings from clients that transfer and remain. At approximately $272K of Year 1 billings, the seller share would be about 20%, or approximately $54K. The capital would principally support transition liquidity, seasonal capacity, client onboarding, standardized intake, document processing, workflow redesign, technology, security, compliance, and operating infrastructure. The underlying thesis is straightforward: many retiring CPA practices have valuable recurring client relationships but remain heavily dependent on manual workflows and owner labor. If every acquired book requires the acquiring CPA to personally work proportionally more tax-season hours, the buyer has acquired another job—not created a scalable operating model. My hypothesis is that better workflow design, standardized client intake, document processing, delegation, client communication systems, and more effective use of existing tax and accounting technology can materially reduce the repetitive administrative and production burden surrounding CPA work. The working hypothesis is that the total labor burden can ultimately be reduced by approximately 50%. That is not proven. This first live transition is the proof of concept. I am not attempting to eliminate CPA judgment, review, tax strategy, complex issue resolution, or client relationships. The objective is to reduce repetitive non-CPA work so CPA capacity can be redeployed toward higher-value planning, advisory, CFO, and future acquisition activity. I welcome comments or DMs from people who have financed CPA or accounting-practice acquisitions, structured retention-based seller transitions, lent to recurring-revenue professional-services businesses, built professional-services acquisition models, improved tax/accounting workflows, or see a flaw in this thesis. Introductions are welcome even from people who are not personally lenders or investors.