Which of the following is incorrect about accident report forms?

They are documents used to capture essential information about accidents, incidents, and near$-$miss occurrences that happen on the construction site.

They are highly recommended to be prepared before accidents happen as a preventive measure.

They help in understanding the causes of accidents, identifying trends, and implementing corrective actions to prevent similar incidents in the future.

They serve as a valuable tool for learning from incidents, improving safety measures, and maintaining a record of safety$-$related events on the construction site.