http://www.irs.gov/instructions/i3115/ch01.html http://www.irs.gov/pub/irs-pdf/i3115.pdf Can someone help me please? "Part II: 11 Is the applicant requesting to change its overall method of accounting?" Present method and proposed method? (cash/accrual/hybrid) "14: Will the proposed method of accounting be used for the applicant's books and records and financial statements?" "16: Does the applicant request a conference of right with the IRS National Office if the IRS proposes an adverse response?" assume this one is yes? "Part IV: 24 Do the procedures for the accounting method change being requested require the use of the cut-off method?" Do I need to complete any of the Schedules?