Which of the following is true regarding a company's decision to implement a change in accounting policy?

Which of the following is true regarding a company's decision to implement a change in accounting policy?

A change in accounting policy should be considered a signal of fraud whenever it involves a change to how the company recognizes revenue.

A change in accounting policy that changes how a company estimates the amounts for accounts such as allowance for returns are often an opportunity for a company to commit fraud

A change in accounting policy should be disclosed in the notes to the financial statements only if the company's financial management thinks it is a good idea to disclose it

Changes in accounting policy are highly unusual, so they are typically suspect