Which of the Following Was Not a Criticism of the Development

Which of the following was not a criticism of the development of accounting standards by the Accounting Principles Board?

A) The independence of the members of the APB. The individuals serving on the board had full-time responsibilities elsewhere that might influence their views of certain issues.
B) The structure of the board. The largest eight public accounting firms (at that time) were automatically awarded one member, and there were usually five or six other public accountants on the APB.
C) Harmonization. The accounting standards developed were dissimilar to those developed by the International Accounting Standards Committee.
D) Response time. The emerging accounting problems were not being investigated and solved quickly enough by the part-time members.