Read the headers first
Check period columns, currency/scale notes and header spans before comparing values. An unchanged number under a moved header can communicate the wrong period.
Preserve signs and notes
Reconcile minus signs, parentheses, zero/dash treatment, percentages and superscripts. Inspect footnotes beside the relevant row rather than only at the bottom of the page.
Avoid picture shortcuts
Rebuild logical tables for the agreed permitted output. Do not rasterize a financial table merely to hide reconstruction difficulties or lose applicable tagging relationships.
Escalate source conflicts
Production checks faithful display; it does not independently approve financial calculations. If totals or periods conflict, identify the location and request the accountant’s decision.
Scope and primary reference
Educational production guidance only. Client disclosure approval, legal/accounting judgement, qualified tagging review and filing authority remain separate. Confirm the appropriate qualified review and current requirements for each live assignment.
Reference: Current official SEC guidance. Verify the current requirements for the agreed job.