A draft of Porite Company's financial statements for the year ended December 31, 20x2 indicates that net income for the year was significantly less than projected. Management is concerned that the company's stock value may decrease as a result of failing to make anticipated profits. The company's CFO asks the accounting manger to extend the life of the Company's depreciable equipment from 7 years to 15 years. This is an example of:

An ethical dilemma.

A technical accounting issue.

An accounting theory issue.

An auditor's responsibility to inform the SEC.