Time Remaining 2 hours 40 minutes 55 seconds\ 02:40:55\ Item 7\ Time Remaining 2 hours 40 minutes 55 seconds\ 02:40:55\ \ Diversified Systems, Incorporated reports consolidated financial statements this year in place of statements of individual companies reported in previous years. This results in:\ Multiple Choice\ \ An accounting change that should be reported prospectively.\ \ An accounting change that should be reported by restating the financial statements of all prior periods presented.\ \ A correction of an error.\ \ Neither an accounting change nor a correction of an error.