Which of the following represents a special exception for reporting changes in an accounting principle?

A change to LIFO from another method represents a special exception for reporting changes in an accounting principle because it is not treated retrospectively. Instead, such changes are typically accounted for prospectively. When switching to LIFO (Last In, First Out), the company does not restate previous financial statements; rather, it applies the LIFO method to all future inventories. This is because LIFO generally involves a different measurement of inventory and cost of goods sold than other methods, and maintaining historical comparability would be exceedingly complex and, in many instances, would not provide meaningful information to users of financial statements.

The other options involve changes in accounting principles that are generally subject to retrospective application, meaning prior financial statements would need to be restated to reflect the new accounting principle used. Such practice ensures consistency and comparability in financial reporting, which is essential for users of financial statements to draw accurate conclusions about a company's financial health over time.