Which of the following could be an unexpected change affecting project plans?

Unexpected changes in project plans can significantly impact the direction and outcomes of a project. New organizational priorities are a prime example of such a change because they can arise suddenly and may shift the focus of a project to align with revised goals or strategic directions. When an organization changes its priorities, it can affect resources, timelines, and stakeholder expectations, requiring project managers to adapt quickly to ensure project alignment with the new focus.

Other options do not represent unexpected changes in the same way. Developing a new strategy, while potentially impactful, is typically a proactive process rather than an unexpected change once it is initiated. Completing project documentation is generally part of the expected procedural workflow in any project. Finalizing project profits, similarly, is usually a planned outcome that indicates successful completion rather than an unexpected change in direction. Therefore, the relevance of new organizational priorities highlights how external organizational factors can lead to unforeseen adjustments in project management approaches.