When you are performing a confidence test on a fire alarm system, you are certifying that everything that is installed is operating correctly. Codes are constantly changing and a technician is generally not expected to know if facility meets current code requirements. Code compliance studies are something that are that are typically done by engineers.
That being said, if you are testing a system, and it clearly lacks devices that you would normally expect to see at a facility of that type, I would want to point it out to the owner. For example, if apartment buildings in your city all have pull stations at the exits, and this one doesn't, this would be something worth mentioning. It's possible that its an older building and has been grandfathered in, or perhaps they are using another type of system (such as fire sprinklers) that negates the requirement for pull stations.