You may use either cash basis or accrual basis, as long as it's consistently used for the reporting of both your 2019 & 2022 revenues.
The early-rate fee to apply is $245 until March 24, 2023.
The regular-rate fee to apply is $345 from March 25 until the final deadline date of April 21, 2023.
The final deadline to submit your Revenue Verification Materials is May 5, 2023.
All submission dates are until 11:59 pm Pacific Time.