A Tax Accountant Prepares Tax Returns for Clients and Bills

A tax accountant 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.It takes 30 days on average to receive payment from the clients.The accountant uses cash-basis accounting.When should the accountant record revenue?

A) when he starts working on the tax returns
B) when he completes working on the tax returns
C) when he bills the clients
D) when the clients send in their payments