Jack Ross made six changes to the side which started the weekend draw at Ipswich Town in the League.
He handed a debut to summer signing Lee Burge in goal, with midfielders Grant Leadbitter and Max Power both making their first appearances of the season.
Alim Ozturk came into central defence, Chris Maguire was included in the starting XI, and Will Grigg also returned to the side.
Ross also switched to 4-4-2, after playing three at the back in the first two league games.
Jon McLaughlin, Tom Flanagan, George Dobson, Aiden McGeady, and the injured duo of Dylan McGeouch and Denver Hume made way.
Accrington boss John Coleman made two changes to the side that lost at Lincoln City on the opening day.
Ben Barclay and Courtney Baker-Richardson came into the side in place of Seamus Conneely and Joe Pritchard.
Sunderland XI: Burge, O'Nien, Willis, Ozturk, C McLaughlin, Gooch, Power, Leadbitter, Maguire, McNulty, Grigg
Subs: J McLaughlin, Wyke, Flanagan, Baldwin, Embleton, Dobson, McGeady
