Which aspect is NOT part of the employee's responsibilities regarding the Code of Conduct?

Attributing compliance to firm leadership is not typically considered an individual employee's responsibility regarding the Code of Conduct. The Code of Conduct primarily emphasizes the obligations of each employee to familiarize themselves with the ethical standards and policies established by the organization. This includes reading and understanding these standards, providing a written attestation to confirm their understanding, and ensuring that their actions align with the ethical expectations laid out by the organization.

While employees play a critical role in upholding the values and standards set by leadership, the attribution of compliance to firm leadership is generally a responsibility that falls on the organization's leadership itself. Leaders are tasked with creating an environment that promotes compliance and ethical behavior, while employees are primarily concerned with adhering to the established guidelines and reporting any discrepancies or concerns in line with those guidelines. Therefore, the focus for employees should be on their comprehension of the Code and their active participation in maintaining compliance, rather than attributing adherence to the actions of leaders.