Which of the following is not a characteristic of quality information?

The correct choice emphasizes that quality information should be accessible to various stakeholders, not just limited to a select few, such as the Board. Quality information is intended to support effective decision-making across an organization, which means it must be available to those who need it, in a manner that promotes transparency and inclusivity.

Having information that is solely accessible to the Board can hinder the organization's ability to operate effectively and make informed decisions. Other stakeholders, including management and employees, may also require access to relevant data to perform their duties and contribute to the organization's goals.

In contrast, the characteristics of current, complete, and timely information enhance its usability and relevance. Current information reflects the latest data, complete information encompasses all necessary details, and timely information is available when it is needed for decision-making. These traits collectively ensure that information can be effectively acted upon to drive successful outcomes in an organization.