Correct option is C
Correct answer: (c) Only (C)
Why (C) is incorrect:
· Use “differ from,” not “differ than.” Correct: “Our procedures differ from the regulator’s notices because internal risk thresholds are updated quarterly.”
· Also, “internally” is redundant with “internal risk thresholds,” so it can be omitted.
Why the others are acceptable:
· (A) Subjunctive “be circulated” after “recommended” is correct; time marker “today” is fine.
· (B) Structure and prepositions are correct: “complied with” + “requirements specified in paragraph six…”
· (D) Tense sequencing is correct: past perfect (“had failed”) before simple past (“was… recalibrated”). “Internally” is optional but not wrong.