The successful transfer of business in small and medium-sized enterprises is crucial to ensure the longevity and continuity of the business. This process involves the transfer of ownership to another person or business and can be initiated for a variety of reasons, including personal circumstances or changes in the business environment. Business transfer is a complex process in which the entrepreneur often faces legal, financial, tax and emotional challenges. Research shows that, despite the importance of this process for the development of the economy, many entrepreneurs fail to successfully transfer their business due to a lack of timely planning and preparation, as well as adequate support in this process. The business transfer process includes several key steps: making a decision to start the process, gathering information and considering different options, choosing a transfer model and implementing the chosen model. The choice of model may include intra-family transfer, sale of the business, employment of a professional manager or voluntary liquidation. Each model has its own advantages and challenges, and success depends on careful planning, clear communication and appropriate process management. Business transfer challenges include identifying a suitable acquirer, assessing the value of the business, and consulting the appropriate regulations and experts. Lack of experience and timely planning often leads to failure. Due to different local conditions and lack of information, business transfer remains a challenging task with many unknowns. Accounting firms play an important role in managing the finances and administrative affairs of entrepreneurs, which makes them essential partners in the process of business transfer, whether it is a transfer within the family, a sale or the hiring of professional management. A survey conducted among 31 accounting firms revealed that the majority of respondents recognize the transfer of business as a complex and important process. The research showed that the most common models of business transfer are the sale of the company and the transfer within the family. The problems they face include psychological, financial and legal challenges, and most respondents emphasize the importance of retaining key clients and employees, as well as professional assistance in the business transfer process. The results emphasize the need for thorough planning and development of strategies that ensure the successful transfer of business in accounting services.