Which of the following statements is true about negligence as it applies to a certifying officer?
A) A certifying officer is only liable for negligence if it is proven that they acted with malicious intent.
B) A certifying officer can be held liable for negligence if they fail to exercise the standard of care expected in their role, even if no harm was caused.
C) A certifying officer is not responsible for negligence if they follow established procedures and guidelines.
D) A certifying officer is only liable for negligence if it results in significant financial loss to the organization.