A change in the ownership of a partnership results in the

A) consolidating of the partnership
B) liquidating of the partnership
C) realization of the partnership
D) dissolution of the partnership

A change in ownership of a partnership typically refers to a partner leaving or a new partner joining the partnership. This change results in the dissolution of the original partnership and the creation of a new partnership with the remaining partners or the new partner. The original partnership is liquidated, and its assets and liabilities are transferred to the new partnership. Therefore, option D, dissolution of the partnership, is the correct choice. Option A, consolidating of the partnership, implies that the partnership is merging with another partnership, which is not the case here. Option B, liquidating of the partnership, suggests that the partnership is being terminated, which is not entirely accurate since a new partnership is being formed. Option C, realization of the partnership, refers to the process of settling partnership accounts upon dissolution, which is not the focus of the question.