Answer:
d) All are difficulties with the SDLC.
Explanation:
When an accountant works in a SDLC system, that is system development life cycle, then, there are some basic hurdles in such system.
SDLC works on the concept, where the work is bifurcated in some different steps and parts.
Once the requirements are fixed it is not possible to change them or alter them, until the entire step for such transaction is completed.
As the entire chain of steps is completed first, thus the results afterwards might not be the one desired.
Also as there is no alteration in between it is big problem in SDLC.