Gary Holmes is president of Accounting Practice Sales, Inc., the largest marketer of tax, CPA and accounting firms in North America. He has spoken at various accounting society meetings and before CPA groups across the country regarding topics of business succession and business expansion. He has also written articles for publications like CPA Magazine on the same subjects. Mr. Holmes owned a CPA firm for two decades. Having been an owner, as well as buying and selling his own practices, he understands the concerns and issues from both sides.