# Enrolled Agent Exam [Part 2] 57, Change of Accounting Method — Form 3115

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-57-change-of-accounting-method-form-3115
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-57-change-of-accounting-method-form-3115.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-06-23T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/8b31b622-86c6-4789-8441-545ffc2b89c0.mp3
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Duration seconds: 194

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - When a taxpayer must file Form 3115 to request a change in accounting method. - How to calculate the Section 481(a) adjustment to prevent duplication or omission of income. - The timing difference for recognizing positive (4-year spread) versus negative (1-year deduction) adjustments. - The distinction between automatic and non-automatic consent procedures for accounting method changes. - How to differentiate a change in method from a correction of an error, which requires an amended return. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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