What organization establishes accident reporting requirements as per NTSB Part 830?

The correct choice is B, reflecting that the National Transportation Safety Board (NTSB) is the organization responsible for establishing accident reporting requirements under Part 830. Part 830 specifically outlines the types of accidents and incidents that must be reported, the time frame for reporting, and the necessary actions that must be taken by pilots and other stakeholders involved in aviation.

This is crucial because the NTSB is the primary federal agency charged with investigating civil aviation accidents and promoting air safety through thorough analysis of those incidents. By determining these reporting requirements, the NTSB ensures that comprehensive data is collected, which can then be used to improve aviation safety standards and practices.

The other organizations mentioned, such as the FAA (Federal Aviation Administration), NASA (National Aeronautics and Space Administration), and ICAO (International Civil Aviation Organization), have their respective roles and regulations within aviation but do not set the specific accident reporting requirements that are outlined by the NTSB in this context.