If you are paying a CPA for their advice and they will defend you if audited, why are you asking anonymous strangers on the internet?
I happen to agree that you leave 2023 alone and report the income in 2024. If this reduces a carry forward (the $3000 loss limitation, for example) then you should recalculate the loss and carry forward based on the recovery, and use that information for future tax returns instead of the old information, but that does not requiring filing an amended return to change the tax you paid in 2023. You would just use the revised carry forward information and keep your notes and records in case you are asked.
But I'm just another anonymous person. If you are paying for advice from a reputable person who will stand behind that advice, then you should follow that instead.
