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True or false?

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I would look at the revenue from the clients and see who many will put you and a decent profit margin if one person fullfills the work. Then determine if that is a reasonable amount of work for one person and adjust prices/workload.
It depends on the work that is done for the clients. I have about 30. Some are simple write ups that take less than an hour per month, others have more complicated transactions that can take a full day.
60 sounds like a lot. I thought the ratio was 15-20. Maximum being 30.
From an article, here's an answer.
So, how many clients does the average bookkeeper have?
Well, bookkeepers have between 10 to 40 clients, with 30 being the average. Some bookkeepers have more, and some have less. It depends on their business model, capacity, and profit margins.
https://envoice.eu/en/blog/how-many-clients-can-a-bookkeeper-handle/#:~:text=So%2C%20how%20many%20clients%20does,%2C%20capacity%2C%20and%20profit%20margins.