Which of the Following Statements About the Charity Governance Code

Which of the following statements about the Charity Governance Code is false?

A) The Charity Governance Code was developed by the Charity Commission.
B) The Charity Governance Code suggests that the governing bodies of charities should periodically review their performance.
C) The Charity Governance Code differentiates between large charities and smaller charities.
D) The Charity Governance Code suggests that the governing bodies of charities should have a regularly reviewed conflicts of interest policy.