B为什么不对

问题如下：

In alignment with the guidelines for adherence to the Standard concerning supervisor responsibilities, how should a firm’s ethical code be crafted?

选项：

A.Exclusively in straightforward, understandable language. B.Solely as a part of the company's overall compliance policies. C.Both in easily comprehensible language and as an integral part of the firm's compliance practices.

解释：

Option A is correct. Under the recommended procedures for compliance with Standard IV (C), Responsibilities of Supervisors, it's advised that codes of ethics be composed in clear, plain language, focusing on general fiduciary principles. This approach helps ensure that all employees can easily understand and adhere to these ethical guidelines. Contrary to Option B, merging the code of ethics with compliance procedures is not recommended as it may dilute the emphasis on ethical obligations. Option C is incorrect as it combines two approaches where the recommended practice is to keep the code of ethics distinct and straightforward.