From www.accountingtoday.com: (US context) The Centralized Partnership Audit Regime (CPAR), implemented under the Bipartisan Budget Act, aimed to streamline IRS audits of partnerships but has faced numerous challenges since its introduction ten years ago, including significant administrative burdens.

Initially intended to start with the 2018 tax year, actual audits began in 2023 after COVID-19 delayed the rollout.

Current concerns focus on the enforcement of these rules, as funding for the IRS has fluctuated, impacting the agency’s ability to conduct audits effectively.