In EPI’s project management framework, responsibility and accountability are clearly defined. While theproject manageris responsible for planning, coordinating, executing, monitoring, and controlling the project,accountability for the outcome rests with the business—the entity that sponsors the project. The business initiates the project, approves its objectives, allocates resources, provides governance, and ultimately benefits from or is impacted by the results. Therefore, success or failure of the project ties directly back to the business rather than the project manager or any other stakeholder.

The project manager has operational responsibility, but the business owns the strategic outcomes, investment risks, and long-term impact. The user/customer contributes requirements and feedback but is not accountable for overall delivery. The supplier delivers contracted components or services but does not own the full project lifecycle or outcome.

EPI emphasizes that accountability must reside with the sponsoring business to avoid gaps in ownership, unclear decision-making, and governance failures. This structure ensures that the project aligns fully with organizational objectives and that decisions support long-term value.

Thus, the correct answer isC – The business.