Which of the Following Accounting Changes Requires an Emphasis-Of-Matter Paragraph

Which of the following accounting changes requires an emphasis-of-matter paragraph regarding consistency in the auditors' report?

A) A change in the estimated useful lives of a class of fixed assets.
B) A write-off of a patent because future benefits do not appear to exist.
C) A change from the straight-line method of depreciation to an accelerated method for a class of fixed assets.
D) A change in calculating bad debt expense from one percent to two percent of credit sales.

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