Would you file a form 3115?

In 2021 a company formed and was taxed as a partnership. They filed a 1065 & elected accrual method of accounting. In 2022 they filed an S-election & will file an 1120-S. This year it will be more beneficial to use the cash-method.

So given that this is their first year filing an 1120-S, would you simply check off "cash" under accounting method when filing, or would you file a form 3115?