The following questions present a sentence, part of which or all of which is underlined. Beneath the sentence, you will find five ways of phrasing the underlined part. The first of these repeats the original; the other four are different. If you think the original is best, choose the first answer; otherwise choose one of the others.
These questions test correctness and effectiveness of expression. In choosing your answer, follow the requirements of standard written English; that is, pay attention to grammar, choice of words, and sentence construction. Choose the answer that produces the most effective sentence; this answer should be clear and exact, without awkwardness, ambiguity, redundancy, or grammatical error.
Under SEC guidelines, a company in this situation is required either to submit revised financial statements or that they withdraw their plans for a public stock offering.（）
A. that they withdraw their plans
B. to with draw its plans
C. that it withdraw planning
D. to have been withdrawn from their plans
E. it should withdraw its plans