Which of the following statements is incorrect according to Section 7 of the Philippine Accountancy Act of 2004 (RA 9298)?
a. The Chairman and the members of the Professional Regulatory Board of Accountancy (PRBoA) shall hold office for a term of three (3) years.
b. No person who has served two(2) successive terms shall be eligible for reappointment until the lapse of one (1) year.
c. Any vacancy occurring within the term of a member shall be filled up for the unexpired portion of the term only.
d. Appointment to fill up an unexpired term is considered as a complete term.