Of the Following Statements, Which Is Not Correct

Of the following statements, which is not correct?

A) The guardian cannot adopt the ward before the approval of the final account to prevent commission of fraud in handling his properties.
B) The guardian cannot adopt the ward because it might be used as a shield to commit fraud.
C) The guardian cannot adopt the ward to prevent any prejudice to him.
D) Even before the approval of the guardians final account, the ward can be adopted by him to serve his best interest.