canonical/appendices/Appendix-E-primary-source-and-regulatory-verification-system.md

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<!-- Appendix: E | Title: PRIMARY-SOURCE AND REGULATORY VERIFICATION SYSTEM -->

# APPENDIX E - PRIMARY-SOURCE AND REGULATORY VERIFICATION SYSTEM

> Rules, reporting forms, accounting standards, exchange requirements, and regulator interpretations change. This manual therefore specifies source families and a refresh process rather than freezing every rule as permanent.

| Source family | Official access point | Use |
| --- | --- | --- |
| SEC EDGAR company filings | https://www.sec.gov/edgar/search/ | 10-K, 10-Q, 8-K, proxy, ownership, exhibits, amendments |
| SEC EDGAR APIs | https://www.sec.gov/search-filings/edgar-application-programming-interfaces | Submissions metadata and XBRL company facts for retrieval/automation |
| SEC Regulation S-K interpretations | https://www.sec.gov/rules-regulations/staff-guidance/corporation-finance-interpretations/regulation-s-k | Disclosure interpretations; verify current date/status |
| SEC Non-GAAP C&DIs | https://www.sec.gov/rules-regulations/staff-guidance/corporation-finance-interpretations/non-gaap-financial-measures | Non-GAAP presentation, labeling, recurring items, reconciliation and prominence guidance |
| FASB Accounting Standards Codification | https://asc.fasb.org/ | Authoritative nongovernmental U.S. GAAP source |
| PCAOB standards | https://pcaobus.org/oversight/standards/auditing-standards | Auditor responsibilities, reporting, estimates, fraud, going concern and other audit standards |
| IFRS issued standards | https://www.ifrs.org/issued-standards/ | Official IFRS standards and supporting materials |
| Nasdaq rules | https://listingcenter.nasdaq.com/rulebook/nasdaq/rules | Listing and continued-listing rules |
| NYSE regulation | https://www.nyse.com/regulation | NYSE rules and regulatory resources |



## Quarterly regulatory-change monitor

- Record date checked, source, rule/proposal/guidance status, effective date, transition provisions, affected issuers, and analyst owner.

- Separate proposed rules, final rules, staff interpretations, accounting standards, exchange rules, and enforcement actions because they carry different authority and timing.

- Identify which filing alerts, model tabs, data schemas, screening logic, or research cadence must change if a new requirement becomes effective.

- Never rely on an old research memo for a current rule when the primary regulator or standard setter can be checked directly.