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Welcome and thanks for your question! I am CPA and am here to help you with your tax concerns.
If you are required to change your accounting method, it is possible that your risk of audit will be slightly increased because of the change. I personally have never seen a client audited for a change in accounting method, especially for an automatic change (change from cash to accrual method is an automatic change).
However, I would not worry about this if I were you. It is still very unlikely, although still possible, that you will be audited because of the change in the accounting method. Even if you are audited, you have nothing to worry about as long as long as you are doing things right. Being audited is always a hassle, but isn't necessarily a cause for concern.
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You are required to make the change regardless of the immediate tax effects. I understand that in your case they are favorable to you, which I understand is the cause of your concern. On Form 3115, you will disclose these immediate effects in Schedule A, Part I. Although filing form 3115 may slightly increase your chances for an audit, it is still extremely unlikely that you will audited. As long as you are applying the change correctly, you do not have a cause for concern even if you are audited.
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