A company changes its depreciation method from an accelerated system to straight$-$line. Which of the following would normally be true?

I. The change would be discussed in the auditor's report.

II$.$ The cumulative effect of the change would appear, net of tax, on the income statement.

III. The change would appear in cash flow from operations as a cash inflow.

IV$.$ The change would be mentioned in the footnotes.$$

Question $9$ options:

a$)$

I, II$,$ and IV

b$)$

I, II$,$ III, and IV

c$)$

I, II$,$ and III

d$)$

II and IV