Which of the Following Statements About the Company Form of Business

Which of the following statements about the company form of business organisation is incorrect?

A) The company is the easiest form of business organisation to establish.
B) In South Africa, companies generate a significantly greater percentage of total annual sales than either partnerships or proprietorships.
C) Companies generally are larger than either partnerships or proprietorships.
D) One of the most important features of the company form of business organisation is that shareholders have limited liability.
E) None of the above.