Which of the following is an example of a material accounting change that requires recognition in an unmodified opinion on the entity's financial statements?

Multiple Choice

A change in the estimate of useful lives used to depreciate property, plant, and equipment.

A change in the entity's form of reporting entity.

Management has changed from one generally accepted accounting principle to another but has not provided reasonable justification.

A change from an accounting principle that conforms with GAAP to one that does not.