Cash Basis vs. Accrual Basis for Form 5500

I've always filed the Form 5500 on an accrual basis, but we've been taking over quite a few Plans that have been filing the Form 5500 on a cash basis.  Now I'm curious if there's a benefit to utilizing either method, or does it not really matter?

In these cases, would it be best to keep moving forward on a cash basis for consistency or would moving to an accrual basis be alright?

Thanks in advance (and as always, sorry for all the questions!)

I posed the same question last month and here is the link. I am switching to accrual.

I answered on the original text that if you change accounting methods there is an IRS form to file .

We used to file it, not sure if it's still considered appropriate.