Please use the financial statements of Northern Trust Corporation. Refer to the companys audit opinion that accompanies their financial statements to answer the following question.

Does the audit report indicate any consistency changes for switching from one accounting method to another? If yes, indicate what accounting changes the company made.

(I believe the link shows the 2016 Financial Statement for Northern Trust)

https://www.northerntrust.com/about-us/investor-relations/annual-report