Since the 1989 Companies Act Accounting Firms Have Been Able

Since the 1989 Companies Act accounting firms have been able to form limited liability companies. Few large firms have taken this option to protect partners. Which of the following is NOT given as a reason for this?

A) Partners would lose the ability to control the firm.
B) Incorporation could give rise to adverse tax consequences.
C) Companies are required to prepare financial statements and disclose certain information.
D) None of the above, they are all reasons given for firms not forming limited liability companies.