Which of the Following Is False Regarding the Small Corporate

Which of the following is false regarding the Small Corporate Offering Registration Form?

A) The Securities and Exchange Commission amended Regulation A by adopting the Small Corporate Offering Registration Form.
B) The Small Corporate Offering Form is a "question-and-answer" disclosure form that small businesses can complete and file with the Securities and Exchange Commission if they plan on raising $1 million or less from the public issuance of securities.
C) The questions on the Small Corporate Offering Registration Form constitute the offering circular that must be given to prospective investors.
D) The Small Corporate Offering Form questions require the issuer to develop a business plan that states specific company goals, and how it plans to reach them.
E) The Small Corporate Offering Form is available to both domestic and international businesses.