This Article outlines the mandatory accounting methods for taxpayers in the Kingdom of Saudi Arabia. It stipulates that the chosen method must clearly reflect the taxpayer's income. Resident companies and entities required to keep commercial books must use the accrual method, with accounts adjusted to conform to the Income Tax Law. Natural persons may use a cash or accrual basis, but must switch permanently to the accrual method if their gross business income exceeds a threshold specified in the Regulations. Any change in accounting method, except for a mandatory switch, requires prior consent from the Department and subsequent adjustments to prevent the omission or duplication of income or deductions.