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Answer: Employees exclusively.
According to Standard I(D) (Misconduct), members and candidates should encourage their firms to adopt policies and procedures that support the principles of the standard. One such procedure is disseminating a list of potential violations and associated disciplinary sanctions (including dismissal) **exclusively to employees**. Dissemination to clients is not among the recommended practices. This ensures clarity and adherence to ethical and professional standards within the firm.
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According to the recommended procedures for compliance with Standard I(D) (Misconduct), members should encourage their firms to disseminate a list of potential violations and associated disciplinary sanctions to:
A
Clients exclusively.
B
Employees exclusively.
C
Both clients and employees.