In the context of finite automata, which of the following statements is FALSE?

A$.$ A deterministic finite automaton $($DFA$)$ can be simulated by a nondeterministic finite automaton $($NFA$).$

B$.$ An NFA can always be converted to an equivalent DFA.

C$.$ The set of languages accepted by DFAs is a proper subset of the set of languages accepted by NFAs.

D$.$ DFAs and NFAs accept exactly the same class of languages.