Which of the Following Statements Concerning Accrual-Basis Accounting Is Incorrect

Which of the following statements concerning accrual-basis accounting is incorrect?

A) Accrual-basis accounting follows the revenue recognition principle.
B) Accrual-basis accounting is the method required by generally accepted accounting principles.
C) Accrual-basis accounting recognizes expenses when they are paid.
D) Accrual-basis accounting follows the expense recognition principle.