There is no hard and fast rule. In primary care, IRIS has been dominant for many years with Sage also being very popular. More recently software providers have been producing online, cloud-based software solutions that may, in certain circumstances, automate some of the data entry. For example, Xero enables the user to download bank transactions from most of the main high street banks which can be time-saving. The first step should be to talk to your advisers to define what you want from your system before starting to look at the offerings available in the market. For merged practices, two areas of difficulty when selecting a system are VAT accounting and the ability to account for multiple ‘profit centres’.