RP-2024-23: the List of Automatic Changes to which the automatic method of accounting change procedures apply

Revenue Procedure 2024-23 is the annual procedure that provides the List of Automatic Changes to which the automatic method of accounting change procedures apply under the method of accounting change guidance.

Changes of method of accounting are covered in in Rev. Proc. 2015-13, 2015-5 I.R.B. 419, as clarified and modified by Rev. Proc. 2015-33, 2015-24 I.R.B. 1067, and as modified by Rev. Proc. 2021-34, 2021-35 I.R.B. 337, by Rev. Proc. 2021-26, 2021-22 I.R.B. 1163, by Rev. Proc. 2017-59, 2017-48 I.R.B. 543, and by section 17.02(b) and (c) of Rev. Proc. 2016-1, 2016-1 I.R.B. 1, apply. The definitions in section 3 of Rev. Proc. 2015-13 apply to this revenue procedure.

Revenue Procedure 2024-23 will be in IRB 2024-23, dated 06/03/2024.

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