Which of the Following Statements Is Not Accurate in Relation

Which of the following statements is not accurate in relation to the words 'account payee' on a cheque?

A) The words prevent the cheque being transferred to someone else.
B) The words are not recognised by the Cheques Act 1968 as a valid crossing on a cheque.
C) A collecting institution that collects a cheque for a customer who is not the specified payee may be liable to the true owner of the cheque.
D) The words warn a collecting institution that the cheque must be paid into the account of the specified payee.