I continue to get a switch change alarm with no activity with the controller. I changed out the 5 bank of toggle switches and still alarms. Would the CPU board be my next option?

It is possible that the problem is in the relay card or the cable from the switch card, but if it is happening randomly with no controller activity, the CPU is probably the problem. I would recommend doing a cold start on the old CPU and reloading the program before changing the CPU.