（）is not required to be included in SMS of a Company.<br>A:Procedures for reporting accidents and non-conformities with the provisions of this Code<br>B:Application of the codes，guidelines and standards recommended by the Organization，Administrations，classification societies and maritime industry organizations<br>C:Procedures to prepare for and respond to emergency situations<br>D:Procedures for internal audits and management reviews

（）is not required to be included in SMS of a Company.
A:Procedures for reporting accidents and non-conformities with the provisions of this Code
B:Application of the codes，guidelines and standards recommended by the Organization，Administrations，classification societies and maritime industry organizations
C:Procedures to prepare for and respond to emergency situations
D:Procedures for internal audits and management reviews

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