Of the following statements, which is not correct?

• A. The guardian cannot adopt the ward before the approval of the final account to prevent commission of fraud in handling his properties;
• B. The guardian cannot adopt the ward because it might be used as a shield to commit fraud;
• C. The guardian cannot adopt the ward to prevent any prejudice to him;
• D. Even before the approval of the guardians final account, the ward can be adopted by him to serve his best interest.