A series of immaterial errors spread across several accounts

A) will always have a material impact on earnings.
B) must always be corrected.
C) if found by the auditors,will result in a disclaimer.
D) can,in the aggregate,have a material effect on bottom line earnings.

Immaterial Errors

Small mistakes in financial statements that are not significant enough to impact users' decisions, hence not requiring correction for fair presentation.

Bottom Line Earnings

Bottom line earnings refer to a company’s net earnings or net income, representing the "bottom line" of the income statement, indicating profit after all expenses have been deducted.