Which statement regarding safes is incorrect?

The statement in the question that is identified as incorrect relates specifically to the UL (Underwriters Laboratories) classification labels on safes exposed to fires. When a safe is exposed to fire, it may still retain its UL classification label if it performs according to its specifications during the test. However, it's not accurate to say that these labels are universally removed from all safes after exposure to fire, as some safes are designed to withstand fire and will maintain their classification if they meet the necessary performance standards.

In regard to the other statements, money safes may not have accredited fire resistance, as their primary function is often burglary resistance rather than fire protection. Also, record safes are specifically designed for fire protection and are not necessarily intended to protect against theft; thus, they focus on resisting heat and flames to keep records intact.

Considering these elements, the choice stating that none of the statements is incorrect is thus validated, as there is indeed an inaccurate assertion among the options provided. This clarity underscores the importance of understanding the specifications and classifications of safes, particularly in their performance under various conditions.