[Code of Federal Regulations] [Title 17, Volume 2] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 17CFR205.5] [Page 236-237] TITLE 17--COMMODITY AND SECURITIES EXCHANGES CHAPTER II--SECURITIES AND EXCHANGE COMMISSION PART 205_STANDARDS OF PROFESSIONAL CONDUCT FOR ATTORNEYS APPEARING AND Sec. 205.5 Responsibilities of a subordinate attorney. (a) An attorney who appears and practices before the Commission in the representation of an issuer on a matter [[Page 237]] under the supervision or direction of another attorney (other than under the direct supervision or direction of the issuer's chief legal officer (or the equivalent thereof)) is a subordinate attorney. (b) A subordinate attorney shall comply with this part notwithstanding that the subordinate attorney acted at the direction of or under the supervision of another person. (c) A subordinate attorney complies with Sec. 205.3 if the subordinate attorney reports to his or her supervising attorney under Sec. 205.3(b) evidence of a material violation of which the subordinate attorney has become aware in appearing and practicing before the Commission. (d) A subordinate attorney may take the steps permitted or required by Sec. 205.3(b) or (c) if the subordinate attorney reasonably believes that a supervisory attorney to whom he or she has reported evidence of a material violation under Sec. 205.3(b) has failed to comply with Sec. 205.3.