Text fidelity
Reconcile headings, paragraphs, tables, notes and disclosure order against the approved source. Extraction can help locate differences but may omit text boxes or rearrange columns. Visual review remains necessary.
Numbers and relationships
Cross-check figures, dates, units, percentages, signs and parentheses. Inspect header spans, column periods and footnote markers. A value matching the source is insufficient if it sits under the wrong period header.
Structure and package
Test navigation, unique targets, asset references and manifest completeness. Apply the narrower current SEC construction requirements for the scoped output. Plain HTML and iXBRL need different parsing checks.
Reference: SEC XBRL Guide. Verify the current requirements for the agreed job.
Review evidence
Log severity, location, owner, correction, retest and disposition. Validator logs should include version and configuration. Warnings require review, not concealment. No synthetic example is presented as a validated or accepted client filing.
QA ownership
Identify the operator and final review owner during onboarding. If the partner performs independent review, say so. Do not advertise two-person internal QA or specialized accounting assurance without the actual people and engagement.
Acceptance is separate
A clean proof, local validation and package delivery do not guarantee official acceptance or the substantive correctness of legal/accounting disclosure. The authorized filer controls TEST/LIVE processing and official closeout.