1i 00Board of directors02i 00 can be considered a single executive body (01i 00it02i 00), or a group of several people (01i 00they02i 00)-- and I think it can be considered either with equal validity: it all depends on how the speaker/writer is considering it/them. I don't know where Kaplan's looks for authority, nor do I know their grammatical strategy; but I can see no way to universally recommend either pronoun over the other-- it all depends on context. 0-
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01cite10Mister Micawber12cite11i10Board of directors12i10 can be considered a single executive body (11i10it12i10), or a group of several people (11i10they12i10)-- and I think it can be considered either with equal validity: it all depends on how the speaker/writer is cons