Which of the following is incorrect in relation to writing a business case?

The rationale for why the management summary should be the first section completed is tied to its role as a concise overview of the entire business case. It synthesizes key information and sets the stage for the reader, summarizing the purpose, benefits, and essential points of the business case. While it serves as a structural guideline, drafting it before completing the rest of the case may limit its effectiveness since the details needed to inform the summary might not yet be fully developed.

In contrast, the current situation can indeed be kept concise unless there are unexpected developments that necessitate a more elaborate explanation. This helps maintain focus in the document, providing just enough context without overwhelming the reader with unnecessary information.

When it comes to the options considered, it is important to include the reasons why some options were not recommended. This transparency allows stakeholders to understand the decision-making process and the rationale behind selecting a particular course of action, thereby enhancing the credibility of the business case.

Lastly, including detailed information in the appendices is a best practice as it supports the main content without cluttering it. This way, stakeholders can refer to additional materials as needed without detracting from the main arguments and points presented in the business case itself.