I took over my employers client list when he retired several years ago, and he transferred his license over to me.   I just got my own EFIN.

A new customer would probably get a better deal on the software though, so it may be more advantageous for the buyer to get their own Intuit License.  They can still transfer your clients into their own software.

You just have to use Pro Series to access the files that the seller gives you. Intuit doesn't have them. 

I did it 6 years ago. The seller gave me a memory stick.

Keep in mind that if you are giving the private information of your clients to somebody else (the buyer) that you probably need a signed disclosure from the client authorizing you to do so.

I'm curious if the pandemic has been a major factor in your decision to sell.     I'm a germaphobe struggling with thoughts of next tax seasons parade of clients.   Selling/downsizing has been on my mind.   Do you care to share?

When I bought it 6 years ago, he sent the disclosure letter with his announcement. We also included the mention of two additional years of returns back too, just in case somebody needed an amendment.