AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.
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August 2025 - The Tax Adviser
- Magazine
- August 2025

TAX PRACTICE MANAGEMENT
TAX ACCOUNTING

Are you doing all you can to keep the cash method for your clients?
A passthrough entity business cannot use the cash method of accounting if it is classified as a syndicate. This article discusses this rule and ways a passthrough entity business that is currently not a syndicate can avoid being reclassified as one and losing the use of the cash method.
TAX CLINIC
employee benefits & pensions
FOREIGN INCOME & TAXPAYERS
partners & partnerships
procedure & administration
COLUMNS
TAX PRACTICE RESPONSIBILITIES
CAMPUS TO CLIENTS
TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.