I have a new client who had another CPA prepare their first-year return last year.  Looking at the election for start-up costs on their prior year 1065, I see that the CPA amortized 5,000 of start up and deducted the remainder, instead of deducting 5,000 expense and amortizing the remainder.  I've read in the regs that changing start up costs two or more years after they've been elected is considered a change in accounting method (26 CFR § 1.195-1(b)).  

So if I correct the amortization in the current year and advise the client to amend their prior return, I wouldn't need to file a form 3115?