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B is corrent because error corrections are recorded by recording a prior period adjustment net of tax to the beginning balance of retained earnings for the earliest period presented. Cash basis accounting is not an acceptable method of accounting under generally accepted accounting principles. Therefore, if a change is made from the cash basis to the accrual basis of accounting, it is considered a correction of an error.
A is incorrect. Error corrections are recorded by recording a prior period adjustment net of tax to the beginning balance of retained earnings for the earliest period presented. Cash basis accounting is not an acceptable method of accounting under generally accepted accounting principles. Therefore, if a change is made from the cash basis to the accrual basis of accounting, it is considered a correction of an error. 
A is incorrect. Error corrections are recorded by recording a prior period adjustment net of tax to the beginning balance of retained earnings for the earliest period presented. Cash basis accounting is not an acceptable method of accounting under generally accepted accounting principles. Therefore, if a change is made from the cash basis to the accrual basis of accounting, it is considered a correction of an error. 
D is incorrect. Error corrections are recorded by recording a prior period adjustment net of tax to the beginning balance of retained earnings for the earliest period presented. Cash basis accounting is not an acceptable method of accounting under generally accepted accounting principles. Therefore, if a change is made from the cash basis to the accrual basis of accounting, it is considered a correction of an error.