单选题 Which one of the following statements is incorrect with regard to the steps taken to achieve due process in developing Statements of Financial Accounting Standards?

A、 Emerging Issues Task Force members are polled for their opinions.
B、 A public comment period is held after the issuance of an exposure draft.
C、 A committee studies public responses to an exposure draft and reevaluates the Financial Accounting Standards Board’s position.
D、 Research and analysis are conducted prior to issuing a discussion memorandum.

【正确答案】 A

【答案解析】