All of the Following Statements About the Creation of a Code

All of the following statements about the creation of a code of ethics are true EXCEPT:

A) A written code helps employees avoid confusion when determining whether their decisions are ethical.
B) A code can be an effective internal control on behavior.
C) The process of formulating the code facilitates discussions that ultimately create better decisions.
D) A code helps employees identify what their firm recognizes to be acceptable business practices.
E) A code guarantees ethical behavior among a firm's employees.