It depends on the model of 172:
172 B, C, D, E, F, G, H: Oil door is relocated to the right side of top cowl, and the dual exhaust holes are filled and replaced with a hole for the single exhaust.
172 I, K, L, M, P: No Cowling modification required.
172 N: Oil door is relocated to the right side of the top cowl, no modification necessary on bottom cowl.
172 R: No cowl modification required.