Lee Johnson made five personnel changes to the side that beat Tranmere Rovers to win the EFL Trophy at Wembley on Sunday, and also switched to a back three.
Dion Sanderson was cup-tied at the weekend but returned to the side, and Conor McLaughlin also came into the starting line-up to make up the back three along with Luke O'Nien.
Defender Tom Flanagan, who suffered an injury in the final, made way as did midfielder Josh Scowen to enable the change of shape.
Jake Vokins was also cup-tied but he started at left wingback, with Callum McFadzean dropped to the bench.
Carl Winchester was also cup-tied for the final but he came back into the side, taking the place of Grant Leadbitter.
And the other change saw Jack Diamond start ahead of Chris Maguire.
Aiden O'Brien and on-loan Rangers winger Jordan Jones, who both missed the final due to injury, were again absent.
Accrington Stanley boss John Coleman made just one change to the side that started the weekend defeat at MK Dons, with Adam Phillips coming into the side instead of Matt Butcher
You can follow all the action from the Wham Stadium as it unfolds in our live blog here.
Tonight's teams
Sunderland: Burge, McLaughlin, Sanderson, O'Nien, Gooch, Power, Winchester, Vokins, Diamond, Wyke, McGeady
Subs: Matthews, Maguire, Scowen, Leadbitter, McFadzean, Stewart, Younger.
Accrington: Savin, Nottingham, Hughes, Burgess, Smyth, McConville, Barclay, Rodgers, Charles, Phiilips, Morgan.
Subs: Isherwood, Butcher, Russell, Maguire, Scully, Martin, Mansell
