The correct answer is Boards can only be created from a single existing company managed project.

This statement is not true because Jira Software does not restrict board creation to a single company managed project. Boards can be created in different ways and their scope is determined by the board filter, so you can design a board to include issues from many sources rather than being limited to one project.

A new board can be created from an existing saved filter is not the correct choice because that statement is true. Jira allows you to create a board from a saved filter so the board shows the issues returned by that filter.

Boards can aggregate issues from multiple existing projects is not the correct choice because that statement is true. A board's filter can include issues from many projects and the board will display those aggregated issues.

A user can create a board during the setup of a new Software project is not the correct choice because that statement is true. The project creation flow offers options to create a board as part of setting up a new software project.

Full AWS Practitioner Certification Question