Which of the following statements is NOT correct?

a. a change from an inappropriate accounting principle to a proper one should be accounted for as an accounting error

b. a change from an inappropriate accounting principle to a proper one should be accounted for as a change in accounting principle

c. a change from an inappropriate accounting principle to a proper one should be accounted for retrospectively

d. a change from an inappropriate accounting principle to a proper one may require an adjustment to beginning retained earnings for the earliest year reported