I am in the process of looking at a business and premises to purchase. I can value the premises & potential easily. However the business forms a great part of the valuation and has a significant turnover. It is run by a sole trader and the accountant has given revenue turnover figures ( submitted to revenue) and refuses to give complete books as they would contain information on the clients assets etc. I wish to see a full set of books for the business showing gross/net profit. Given the extra risk involved in purchasing the business will this not lead to a lower figure for their client.? I certainly wouldnt pay as much. Is this the norm in business sales for sole trader businesses?