In the Context of Corporate or White-Collar Crime,which of the Following

In the context of corporate or white-collar crime,which of the following statements is true of sentencing?

A) Companies involved in crimes do not receive reduced penalties even if they have effective compliance programs in place.
B) Federal sentencing guidelines are issued by the Uniform Commercial Code.
C) Departures from federal sentencing guidelines are not permissible for any form of cases.
D) Responsibility for compliance rests explicitly with the board of directors and top-level executives.