Reporting the wrongdoing creates a level playing field for all software users. SPA requires positive proof that all software has been purchased to demonstrate copyright compliance. Other documentation provided by the company may be accepted at SPA's discretion. I work with a company that is not compliant. To do my job I have illegal software on my company owned machine.
Liability usually falls on the party that owns the PCs loaded with pirate software.
In this case, the company itself is liable. The answer is no. While having all employees sign a policy statement is sound business practice, it does not eliminate the liability of the company if the company is found to be using illegal software. SPA does not hold the individual liable for company piracy, however, we feel that it is the responsibility of the individual to report a crime that they know is happening. It is also the right thing to do.