Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following accounting issues should mostly likely be considered a character warning flag in credit analysis?
Option A:Expensing items immediately
Option B:Changing auditors infrequently
Option C:Significant off-balance-sheet financing

Answer: C