Which of the Following Statements Is Not Correct

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.