Answer: B

Article 15 of the "Futures Trading Management Regulations", futures companies are established in accordance with the "Company Law of the People's Republic of China" and these regulations. Financial institutions engaged in futures business. To establish a futures company, it must be registered with the company registration authority and approved by the futures regulatory agency of the State Council. Without the approval of the futures regulatory agency of the State Council, no unit or individual may establish a futures company or establish a disguised form of a futures company to engage in futures business. Therefore, the answer to this question is B.