overall change in accounting - Form 3115 - must I?

[Rondi]

New S-Corp established in 2011, however it did not earn any revenue or incur any expenses until 2012. I don't know what I read that prompted me to file the zero return for 2011, but I did -- and chose cash basis.

Now the accountant on board wants to run everything on accrual basis including the return. I've reviewed the 3115....it seems like an awful lot of work just because a wrong box was checked on the 2011 return.

Whadda' think - should I submit the 3115 in duplicate requesting an overall change in accounting method? or just file the 2012 as accrual?

Thanks everyone for you opinions. They are greatly valued.

[Lion]

With less than a year filed, I'd amend 2011 using accrual and then continue with accrual for 2012.