Based on a 2010 Amendment to the Federal Sentencing Guidelines

Based on a 2010 amendment to the Federal Sentencing Guidelines for Organizations, a company's board of directors must do all of the following EXCEPT

A) report directly to the ethics officers.
B) ensure that there is a high-ranking manager accountable for the day-to-day operational oversight of the ethics program.
C) ensure that there are confidential mechanisms available so that the organization's employees and agents may report or seek guidance about potential or actual misconduct without fear of retaliation.
D) provide for adequate authority, resources, and access to the board or an appropriate subcommittee of the board.
E) oversee the discovery of risks and design, implement, and modify approaches to deal with those risks.