Passed by Congress in 1991, the _____ created incentives for organizations to develop and implement ethical compliance programs.

A) Sarbanes-Oxley Act
B) U.S. Sentencing Commission's Guidelines for Ethical Compliance
C) Ethical Compliance Act
D) Social Responsiveness Compliance Act
E) Federal Sentencing Guidelines for Organizations

The Federal Sentencing Guidelines for Organizations were passed by Congress in 1991 and created incentives for organizations to develop and implement ethical compliance programs. The guidelines provide a framework for organizations to establish a culture of ethical behavior and to demonstrate commitment to compliance with the law. Organizations that demonstrate effective compliance programs can receive reduced fines and penalties in the event of a violation. The other choices listed, such as the Sarbanes-Oxley Act and the U.S. Sentencing Commission's Guidelines for Ethical Compliance, are also relevant to ethics and compliance but were not specifically passed in 1991 to create incentives for ethical compliance programs.