Regarding Chinese Law,which of the Following Statements Is Accurate

Regarding Chinese Law,which of the following statements is accurate?

A) Under the two tiers of corporate power in China,the board of directors is the lowest and corporate officers compose the top tier.
B) Under the two tiers of corporate power in China,the board of supervisors is the lowest and corporate officers compose the top tier.
C) Under the three tiers of corporate power in China,the board of supervisors is the lowest,the board of directors makes up the second,and corporate officers compose the top tier.
D) Under the three tiers of corporate power in China,corporate officers make up the lowest tier,the board of supervisors makes up the second,and the board of directors composes the top tier.
E) Under the three tiers of corporate power in China,the board of directors is the lowest,the board of supervisors makes up the second,and corporate officers compose the top tier.