Which One the Following Statements Is True

Which one the following statements is true?

A) The Dodd-Frank Act in the USA is on a "comply or explain" basis.
B) The recommendations of UK codes of best practice in corporate governance are on a "comply or explain" basis for unlisted firms, but compulsory for listed firms.
C) Successive codes of best practice in the UK have recommended the separation of the roles of the CEO and the chair of the board of directors.
D) None of the above.