Nerys Bethan Lloyd, 39, has also been charged with one offence under the Health and Safety at Work Act, police said.
The charges relate to an incident on the River Cleddau in Pembrokeshire on October 30, 2021, which resulted in the deaths of Paul O'Dwyer, 42, Andrea Powell, 41, Morgan Rogers, 24, and Nicola Wheatley, 40.
Lloyd owned the company operating the tour during which the deaths occurred.
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