Which of the following is correct regarding acceleration due to gravity?

Acceleration due to gravity is least at the equators 

Acceleration due to gravity at the surface of the earth is given by

$\mathrm{g}=\frac{\mathrm{GM}}{{\mathrm{R}}^2}$

 G is a universal constant. R is the distance between the surface of the earth and its centre.

$$\begin{gathered} \Rightarrow \mathrm{g}=\frac{\mathrm{GM}}{{\mathrm{R}}^2} \\ \Rightarrow \mathrm{g}\propto \frac{1}{{\mathrm{R}}^2} \end{gathered}$$

The distance between the surface of the earth and its centre is more on the equator than at the poles. The acceleration value due to gravity is inversely proportional to the square of the earth's radius, i.e. distance from the centre. Hence, the value is the least at the equator.