Which one of the following is not correct about the Panchayats as laid down in Part IX of the Constitution of India?

• A. The State Legislature has the right to decide whether or not offices of the Chairpersons in the Panchayats are reserved for SCs, STs or women.
• B. The Chairperson of a Panchayat needs to be directly elected by people in order to exercise the right to vote in the Panchayat meetings.
• C. Unless dissolved earlier, every Panchayat continues for a period of five years.
• D. The State Legislature may by law make provisions for audit of accounts of the Panchayats.