Which of the Following Will Result in Emphasis-Of-Matter as to Consistency

Multiple Choice

Which of the following will result in emphasis-of-matter as to consistency in a nonpublic company auditor's report,regardless of whether the item is fully disclosed in the financial statements?

A) A change in accounting estimate.
B) A change from an unacceptable accounting principle to a generally accepted one.
C) Correction of an immaterial error not involving a change in accounting principle.
D) A change in classification.