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Independent accountants managing 8-12 small business clients may process an estimated range of 40 to 100 accounts payable invoices per month, though this number can vary significantly based on each client's business activity.

Here's a breakdown based on general industry patterns:

1. Low Volume Clients: For clients with minimal purchasing activity, like consulting firms or small service providers, an independent accountant might process around 3-5 invoices monthly per client. With 8-12 clients, this would mean around 24 to 60 invoices per month.

2. Moderate to High Volume Clients: For clients with more frequent transactions, such as local retail shops, construction companies, or hospitality businesses, each client could have 6-12 invoices monthly. In this case, an accountant would be managing 48 to 144 invoices across 8-12 clients monthly.

Many accountants handle invoice spikes around certain times, like month-end or seasonal periods, which could affect the average monthly count. Additionally, automation tools for accounts payable can help manage the volume, especially for higher-invoice clients, by streamlining approval and processing.