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Any time before the ball is legally touched in-bounds. Once it's in, and the clock is running, it's tough. As Padgett always points out, you mollify the shafted coach by saying, "Yup we goofed. I'll give you the next two out of three." Which is true if you're following the rules.
Then be sure the arrow really does get switched so the previously shafted coach doesn't end up feeling gang-banged.
Most of all, remember that this is not officially a Correctable Error. It can be fixed up until the ball is inbounded, but you can't apply rule 2.10. And there are no do-overs on this one either. It's just Tough Beans for everyone.
(See my current series of articles on the paid side of this website.)
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