Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) In Australia boards tend to be made up of independent directors with the CEO sitting on the board as managing director.The chairman is normally independent.
B) In Germany companies tend to have dual board structures,where there is a management board that operates within the company and essentially makes the major decisions,as well as a supervisory board that generally comprises fully independent directors who oversee the decisions of the management board.
C) In America boards tend to comprises several outside directors as well as several inside directors including the CEO,who is commonly the chairman of the board
D) In Japan companies tend to have dual board structures,where there is a supervisory board that operates within the company and essentially makes the major decisions,as well as a management board that generally comprises fully independent directors who oversee the decisions of the supervisory board.