Which Statement About the Management Plan Is INcorrect

Which statement about the management plan is INcorrect?

A) Potential investors are generally more interested in the financial plan than the management plan.
B) Some needs for management talent can be met through a board of directors or an advisory board.
C) The plan should identify necessary managerial skills and how managerial activities will be organized into positions.
D) When you create a business plan, the complete management team may be unknown.
E) It should open with a restatement of key management roles and requirements.