missing foreign bank interest in prior year filing

Hi,

 

I'm a canadian citizen who moved to the US and I hired an accountant for my 2022 taxes. While checking over those returns in preparation for filing this years returns I noticed that myself and the accountant forgot to include the interest earned from my canadian bank accounts and TFSA in the 1040 Schedule B. I asked the accountant if I should file an amended return but they recommended against it since the missing interest income is only about $300.

 

My questions are

 

1) I should include the 2023 interest income in my return this year correct? If I have multiple bank accounts within the same banking institution, should I be filling in a 1099INT for each account, or just combine them into a single 1099INT?

2) Is the accountants advice correct, or should I be pushing to file an amended return?

 

Thanks