daagh
First the underlined portion and especially the use of ‘which’: A pronoun should stand for another noun that it should be able to meaningfully replace. In addition it should also agree with the number and gender of the antecedent. Now let’s see choice by choice.
A) having his perks reduced ,which was never accounted for – What is the noun that the pronoun ‘which’ stands for, perhaps, the plural perks? Then the singular verb ‘which was’ is wrong
B) having his perks reduced, which has never been accounted for --- The same error as in A.
C) reduction of his perks, which was never accounted for --- this is the right one.
D) reduction of his perks, which has never been accounted for -- use of present perfect is wrong; why I will explain below.
E) having his perks reduced, or which there has never been accountability – ‘or which’ should be either ‘ of which’ or ‘for which’ I believe. Is it a typo? The sentence doesn’t gel at all, with the awkward intrusion of ‘or’. Assuming that it is any one of them, then the pronoun stands the reduction of the perks, and the clause misses the exact referent ‘reduction”. So let us drop this
On the non-underlined portion, I would stress that the use of the present perfect tense is certainly wrong here. Note the words ‘during his term’. It denotes a specific time - line that started from the day he was appointed as a direct and to the date he ended as director. So this is a specific time, definable with a beginning and an end. Secondly the tenure of directorship is a closed chapter and there is no continuity of it today. How can we use a present perfect then? I did not mention it because it was not underlined.
I believe "has had..." in the non-underlined portion can be used as if one is talking about a scenario or to retell a story as if it is happening now. So, if I recount a past event, I'll use the present perfect, yet I'll refer to the person as, say, the previous director, which refers to the present reality's timeline. So, for example:
An eyewitness' biographical account with respect to what happened many years ago, as if it is happening now: "While the former President Clinton has had too much to deal with during the final weeks of his first term, the rebels have been raiding the villages."
"Former" may be thought as necessary by the author so as not to confuse the reader. For instance, if the author quickly snaps back to the present reality, then readers may confuse the president (without "former") to refer to the current sitting president Obama. Or, the author may be talking about the past and current president in close proximity, either beforehand or later on, perhaps as a comparison of the differences or similarities between the two presidents' terms, each as it is happening in the present.