Which of the Following Is False Regarding Compliance with GAAP

Which of the following is false regarding compliance with GAAP and GAAS?

A) Failure to comply with GAAP and GAAS will almost certainly constitute a breach of duty.
B) Compliance with GAAP and GAAS does not automatically mean that the duty of care has been met.
C) In some circumstances, a reasonable, competent accountant would do more than that the GAAP or GAAS requires.
D) GAAP standards are established by the Financial Accounting Standards Board, and GAAS standards are established by the American Institute of Certified Public Accountants.
E) State statutes may not impose additional legal requirements on accountants beyond GAAP and GAAS.