All 62 sections validated against primary sources — June 2026. Re-verified quarterly. Free to run; answers stay in your browser.
BUILT FROM THE FILING SEAT OF A US PUBLIC COMPANY

File your 10-Q knowing nothing was missed

One missed disclosure can mean an SEC comment letter, a restatement, or a blown filing date. Answer a structured assessment and get a section-by-section readiness report — every general-registrant SEC and interim U.S. GAAP requirement, every gap, every citation — ready for your disclosure committee today.

62 sections · Reg S-X / S-K · interim U.S. GAAP (ASC) · paragraph-level citations validated June 2026 · specialized industries excluded

Free to run · $999/qtr official reviewed record · $2,999/qtr engaged US-CPA review & sign-off

Step 1 — Company profile

Everything asked here is used to determine which SEC rules and U.S. GAAP topics apply to you. Scoped-out items still appear in your report, marked N/A with the specific reason.

Used only to classify SRC / accelerated status. Stays in your browser — nothing is sent to a server.

U.S. GAAP profile — balances & activities (uncheck only what the company truly does NOT have — unchecked items are scoped out as N/A with that reason)

Events this quarter (check only if it occurred this quarter — unchecked events are scoped out as N/A)

INTERNAL DISCLOSURE ASSESSMENT
10-Q DISCLOSURE ASSESSMENT
Interim disclosure review — Regulation S-X, Regulation S-K, and complete interim U.S. GAAP (ASC)
Company
CONFIDENTIAL — PREPARED FOR THE DISCLOSURE COMMITTEE. This report is informational only and does not constitute assurance, an audit, or a review under PCAOB or AICPA standards. Self-prepared internal assessment; see the disclaimer at the end of this report.
Generated with the Unfolding Values 10-Q Disclosure Assessment · Unfolding Values is the tool provider only — not the preparer or reviewer · internal, non-commercial use only · unfoldingvalues.com/tools
Company — 10-Q Disclosure Assessment (Internal) · SEC (Reg S-X / S-K) + U.S. GAAP · Prepared by · Generated with the Unfolding Values tool

Disclosure Assessment

readiness across applicable items
Items reviewed
Applicable
Addressed
Gaps
N/A (reasoned)
Consistency flags

This-quarter SEC focus refresh (auto-included)

  • ASU 2023-07 — segment expense disaggregation (interim; applies even to single-segment registrants).
  • Reg S-K Item 408(a) — quarterly Rule 10b5-1 disclosure (affirmative "none" expected).
  • ASC 815-40 warrant classification — recurring small-cap restatement driver.
  • Inline XBRL (Reg S-T Rule 405) tagging completeness.
  • Non-GAAP (Reg G / Item 10(e)) prominence & reconciliation — the #1 comment topic.
Section-by-section assessment
What this assessment does NOT do: It is a disclosure-completeness review based solely on the inputs you provide. It does not audit, verify, or provide assurance on your financial statements; it does not detect fraud, error, or internal-control deficiencies; and it does not replace your auditor's or counsel's review. Specialized-industry guidance (insurance, banking-specific, oil & gas, broker-dealer) is out of scope. "Addressed" reflects your own attestation, not our verification.

Plans

  • Free — Draft Assessment. Run the full 62-section assessment on screen while drafting your 10-Q. For the preparer's working use.
  • $999/quarter — Reviewed Record. Download the official PDF record with the management review certification below, for your disclosure-controls file — dated evidence that a structured review was performed and reviewed by the CFO/CEO.
  • $2,999/quarter — Engaged CPA Review. A US CPA with ten years inside US-listed public-company finance reviews your actual Form 10-Q against this assessment and signs, under an engagement letter. This is the only tier in which Unfolding Values takes responsibility for conclusions.
Management review certification

By signing below, the undersigned confirm this assessment was prepared and reviewed as part of the company's disclosure controls and procedures for the period.

______________________________
Preparer signature
______________________________
CFO / CEO review
______________
Date
When the draft isn't enough

This report is your free working draft. If a gap above worries you — or you want this review to count as dated evidence in your disclosure-controls file — that's where I come in.

$999/qtr — official Reviewed Record PDF for your disclosure-controls file  ·  $2,999/qtr — a US CPA reviews your actual 10-Q against this assessment and signs, under engagement letter.

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Get the official PDF record — $999/qtr →

The on-screen report is free to use while you draft — it stays available on this device. PDF records are issued under the paid tiers: the $999/qtr Reviewed Record (official PDF for your disclosure-controls file) or the $2,999/qtr Engaged CPA Review.