Start with source authority
Record the exact filename, version and approving contact. If the document includes unresolved comments or tracked changes, obtain a written disposition. A file named FINAL is not enough.
Inventory beyond the body
Check headers, footers, text boxes, fields, endnotes, footnotes, embedded spreadsheets and images. A paragraph-only extraction may omit material that appears in the visual source.
Build a decision log
For every blank, bracket or inconsistent name, record location, observation and requested owner decision. Do not infer a financial amount or choose between legal alternatives.
Release the right layer
A prepared Word file is an editable source deliverable. It is not completed EDGAR HTML, a tagged package or authorization to file. The next operator should receive a manifest and unresolved-item status.
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.