A CPA prepares tax returns for clients and bills them after the work is completed. It usually takes two weeks of work to prepare the tax returns. takes 30 days on average to receive payment from the clients. The CPA uses cash- basis accounting. The revenue should be recorded when the CPA A. starts working on the tax returns O B. completes working on the tax returns OC. bills the clients. 0 D. receives payments from the dents