Your client, Harrison Automotive, has changed from straight-line to sum-of-the years' digits depreciation. The effect on this year's income is immaterial, but the effect in future years may be highly material. The change is not disclosed in the footnotes.

a. State the condition (either change in accounting principle, failure to follow GAAP, none, reporting involving other auditors, or scope of the audit has been restricted) b. State the materiality level (either Material, immaterial, highly material, material or highly material, or not applicable) c. List any additional information needed (either amount of loss, auditor's preliminary judgement, client explanation in a memo, or the size of the misstatement