Thanks for the thorough answer to my question. The method used on the original returns (2015, 2016) were cash. I am in the process of doing amended returns for both years because the accounting books were improperly kept. So I wanted to put the accrual method on the amended returns but I guess I can not do this because as you stated the accounting method has to be changed in 2018. And yes the business is on a calendar year basis. There is not any inventories and it is not a tax shelter. I want to change from cash to accrual because I do not want to keep two sets of books for each method. Thanks again for your help.
