Which one of the following is NOT correct?

$($A$)$ Intermediate principal stress is ignored when applying the maximum principal stress theory

$($B$)$ The maximum shear stress theory gives the$$ most accurate results amongst all the failure theories

$($C$)$ As per the maximum strain energy theory,$$ failure occurs when the strain energy per unit volume exceeds a critical value

$($D$)$ As per the maximum distortion energy theory,$$ failure occurs when the distortion energy per unit volume exceeds a critical value