During a financial statement audit of a nonpublic company, you encountered the following situations. Which one will result in you including an emphasis-of-matter paragraph in your report regarding consistency, regardless of whether the item is fully disclosed in the financial statements?
A) A change in accounting estimate.
B) A change in classification.
C) A change from an unacceptable accounting principle to a generally accepted one.
D) Correction of an immaterial error not involving a change in accounting principle.