Question 7 asks if audit protection applies to the change in method of accounting. If it does, the applicant must check the appropriate box to indicate why it receives audit protection. This change incorporates the new audit protection rules in Section 8 of Rev. Proc. 2015-13. In certain circumstances, an additional statement or explanation will need to be attached.
See https://www.irs.gov/pub/irs-drop/rp-15-13.pdf (page 62)
