Which of the Following Statements Is Not True

Which of the following statements is not true?

A) Partners may be liable for partnership debts incurred after they retire if they fail to notify all clients of the firm.
B) Retired partners are liable for partnership debts incurred during the time they were partners.
C) Retired partners may be liable for partnership debts incurred after the time they were partners,although a new partner formally agreed to be liable for any such debts.
D) Partners may be liable for partnership debts incurred after they retire if they fail to give adequate notice by placing a retirement notice in the government gazette.