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问题如下：

French and US corporate governance practices are most likely similar with respect to:

选项：

A.audit requirements.

B.institutional investor power.

C.board structure and type of chair.

解释：

C is correct. Single-tier boards with combined chair and CEO roles are more common in the USA and France than in other countries. Institutional investor power is more constrained in France than in the USA because of the Florange Act of 2014. Audit requirements also differ between the two countries, as France is the only major market with a joint audit requirement.