Which of the Following Was Not One of the Pieces

Which of the following was not one of the pieces of evidence put forward by Walker (1987) to argue that the ASRB had been captured by the accounting profession?

A) The accounting profession's AARF proposals for standards were fast-tracked, but more stringent requirements were in place for others.
B) The profession influenced new appointments to the AASB so that, after just 2 years, virtually all members had some community of interest with the professional accounting bodies.
C) The whole of AARF was merged with the AADB in 1987.
D) By the beginning of 1986, the accounting profession indirectly managed to influence the procedures, priorities and output of the AASB.