Which one among the following is not correct about J. J. Irani committee's recommendations on Company Law (2005)?

A. $${\frac{2}{5}^{{\text{th}}}}$$ of the board of a listed company should comprise of independent directors

B. Introduce the concept of One Person Company (OPC)

C. Allow corporations to self-regulate their affairs

D. Disclose proper and accurate compilation of financial information of a corporation

Answer: Option A