Which of the Following Statements Concerning Rules of Conduct and Ethical

Which of the following statements concerning rules of conduct and ethical principles is FALSE?

A) No one ethical principle can provide guidance for developing all professional rules of conduct.
B) Since ethical behaviour is a personal choice,imposing rules of conduct places too great a restraint on the ability of the professional accountant to make good decisions.
C) Strict reliance on rules in all situations can produce undesirable effects;ethical principles are needed to guide behaviour in such instances.
D) Rules of conduct provide specific duties or imperatives,but ethical principles provide overall guidance on proper behaviour.