According to Circular $230,$ Section $10\mathrm{.}36,$ which of the following is correct regarding procedures to ensure compliance:

A$.$ it places the first layer of responsibility on the individual as part of a "self$-$regulatory" environment

B$.$ it provides that only firms, and not individuals of a firm, can be subject to disciplinary action for failing to comply with Circular $230$

C$.$ the provision is ineffective

D$.$ it makes an individual of a firm into an enforcer of Circular $230$