Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) Joint arrangements may be entered into to manage risks involved in a project.
B) Joint arrangements require investors to have equal interests in the joint arrangement.
C) Joint arrangements may be entered into to provide the parties with access to new technology or new markets.
D) The key feature of a joint arrangement is that the parties involved have joint control over the decision making in relation to the joint arrangement.