**Introduction:**
A change in accounting policy refers to the adoption of a new accounting principle or the use of a different method for the treatment of a specific accounting issue. Such changes may be required to comply with accounting standards, improve the presentation of financial statements, or adhere to legal requirements. All of these reasons justify the need for a change in accounting policy.

**Complying with Accounting Standards:**
Accounting standards are established by standard-setting bodies to ensure consistency, comparability, and transparency in financial reporting. These standards provide guidelines on how to recognize, measure, present, and disclose various elements of financial statements. In order to comply with these standards, entities may need to change their accounting policies to align with the prescribed principles, rules, and procedures. This ensures that the financial statements are prepared in accordance with the applicable accounting framework, such as International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP).

**Ensuring Appropriate Presentation:**
The objective of financial reporting is to provide useful information to the users of financial statements. A change in accounting policy may be necessary to ensure that the financial statements present a true and fair view of the financial position, performance, and cash flows of the enterprise. This could involve revising the accounting treatment for certain transactions, adopting a different method of measurement, or changing the presentation format to enhance the understandability and relevance of the information provided. By making the financial statements more appropriate, decision-makers can make better-informed judgments and decisions.

**Complying with Legal Requirements:**
In addition to accounting standards, entities are also required to comply with various legal and regulatory requirements governing financial reporting. These may include specific disclosure requirements, industry-specific regulations, or tax laws. A change in accounting policy may be necessary to ensure compliance with these legal requirements, thereby avoiding penalties, legal disputes, or reputational damage. By adhering to the law, entities can maintain their credibility and integrity in the eyes of stakeholders.

**Conclusion:**
A change in accounting policy is justified when it is necessary to comply with accounting standards, ensure a more appropriate presentation of financial statements, or adhere to legal requirements. These reasons are interconnected and mutually reinforcing, as they collectively contribute to the reliability, comparability, and relevance of financial information. By making relevant changes, entities can enhance the usefulness of financial statements for decision-making purposes and maintain compliance with applicable regulations.

Correct ans is 'D'.