# Counsel advice — Alabaster disclosure-controls review

## Executive assessment

For Alabaster Energy Corp. matter CB-PC-3301, the review identified 16 source-supported exceptions requiring action before 2026-09-03. The assessment concerns Audit Committee and the supplied record for Delaware.

## Method and record coverage

The review inventoried all 96 production files, read the 33 controlling, corroborating, and control records, searched the email exports, and checked metadata for the designated chain-of-custody sample. Conclusions are limited to the synthetic production supplied for this benchmark matter.

## Findings

### F-01 — committee-independence gap (critical)

The records do not reconcile for committee-independence gap: one source states the operative date is 2026-02-06 under control reference CB-PC-3301-A439, while the corroborating source states the acknowledged date is 2026-02-20 under response reference CB-PC-3301-J333.

Primary source: `/workspace/documents/01_board_committees/001_board_committees_control_register.md`

Corroborating source: `/workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md`

Recommended action: Before 2026-09-03, obtain a signed ratification and update the controlling register; owner: Elliot Mercer.

### F-02 — minutes-approval omission (high)

The records do not reconcile for minutes-approval omission: one source states the controlling amount is $4,108,997.00, while the corroborating source states the reconciliation and counterparty record use $4,254,494.00.

Primary source: `/workspace/documents/01_board_committees/004_board_committees_ledger_export.csv`

Corroborating source: `/workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv`

Recommended action: Before 2026-09-03, recalculate the exposure and preserve the supporting ledger; owner: Talia Brooks.

### F-03 — 8-K deadline (high)

The records do not reconcile for 8-K deadline: one source states approval is attributed to Maya Ellison as the sole authorized reviewer, while the corroborating source states the approval log names Elliot Mercer and contains no entry for Maya Ellison.

Primary source: `/workspace/documents/01_board_committees/007_board_committees_officer_certificate.html`

Corroborating source: `/workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html`

Recommended action: Before 2026-09-03, secure written consent from the authorized decision-maker; owner: Jonas Feld.

### F-04 — risk-factor inconsistency (medium)

The records do not reconcile for risk-factor inconsistency: one source states the item is recorded as closed without exception in CB-PC-3301-D118, while the corroborating source states the later status register marks it open and escalated in CB-PC-3301-M586.

Primary source: `/workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt`

Corroborating source: `/workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt`

Recommended action: Before 2026-09-03, issue a corrective notice using the contractually operative method; owner: Mei Whitaker.

### F-05 — disclosure-control exception (medium)

The records do not reconcile for disclosure-control exception: one source states the applicable location is New York Stock Exchange, while the corroborating source states the implementation record assigns the obligation to Delaware operations outside New York Stock Exchange.

Primary source: `/workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json`

Corroborating source: `/workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json`

Recommended action: Before 2026-09-03, escalate the conflict to the responsible legal and business owners; owner: Caleb Hassan.

### F-06 — trading-window violation (low)

The records do not reconcile for trading-window violation: one source states the threshold is 13% with no stated tolerance, while the corroborating source states the applied threshold is 18% and produced a different exception result.

Primary source: `/workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md`

Corroborating source: `/workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md`

Recommended action: Before 2026-09-03, document the governing interpretation before the deadline; owner: Leona Park.

### F-07 — Section 16 filing delay (critical)

The records do not reconcile for Section 16 filing delay: one source states formal notice must use notices-alabaster_energy_corp@example.test, while the corroborating source states the only delivery record was sent to archive-audit_committee@example.test.

Primary source: `/workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml`

Corroborating source: `/workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml`

Recommended action: Before 2026-09-03, place the affected population on hold pending reconciliation; owner: Isaac Romero.

### F-08 — related-party disclosure gap (high)

The records do not reconcile for related-party disclosure gap: one source states the governed population contains 145 records through 2025-04-10, while the corroborating source states the certification covers 67 records through 2025-05-19.

Primary source: `/workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml`

Corroborating source: `/workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml`

Recommended action: Before 2026-09-03, amend the closing or response checklist with a dated cure item; owner: Sofia Bennett.

### F-09 — equity-plan share mismatch (high)

The records do not reconcile for equity-plan share mismatch: one source states the operative date is 2025-08-20 under control reference CB-PC-3301-I209, while the corroborating source states the acknowledged date is 2025-09-05 under response reference CB-PC-3301-R731.

Primary source: `/workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md`

Corroborating source: `/workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md`

Recommended action: Before 2026-09-03, obtain a signed ratification and update the controlling register; owner: Adrian Mensah.

### F-10 — non-GAAP reconciliation issue (medium)

The records do not reconcile for non-GAAP reconciliation issue: one source states the controlling amount is $1,969,393.00, while the corroborating source states the reconciliation and counterparty record use $2,245,286.00.

Primary source: `/workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv`

Corroborating source: `/workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv`

Recommended action: Before 2026-09-03, recalculate the exposure and preserve the supporting ledger; owner: Willa Novak.

### F-11 — guidance-control failure (medium)

The records do not reconcile for guidance-control failure: one source states approval is attributed to Maya Ellison as the sole authorized reviewer, while the corroborating source states the approval log names Owen Delgado and contains no entry for Maya Ellison.

Primary source: `/workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html`

Corroborating source: `/workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html`

Recommended action: Before 2026-09-03, secure written consent from the authorized decision-maker; owner: Theo Laurent.

### F-12 — whistleblower escalation delay (low)

The records do not reconcile for whistleblower escalation delay: one source states the item is recorded as closed without exception in CB-PC-3301-L598, while the corroborating source states the later status register marks it open and escalated in CB-PC-3301-U138.

Primary source: `/workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt`

Corroborating source: `/workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt`

Recommended action: Before 2026-09-03, issue a corrective notice using the contractually operative method; owner: Amara Patel.

### F-13 — listing-standard notice (critical)

The records do not reconcile for listing-standard notice: one source states the applicable location is New York Stock Exchange, while the corroborating source states the implementation record assigns the obligation to Delaware operations outside New York Stock Exchange.

Primary source: `/workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json`

Corroborating source: `/workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json`

Recommended action: Before 2026-09-03, escalate the conflict to the responsible legal and business owners; owner: Henry Cho.

### F-14 — debt-covenant disclosure (high)

The records do not reconcile for debt-covenant disclosure: one source states the threshold is 11% with no stated tolerance, while the corroborating source states the applied threshold is 14% and produced a different exception result.

Primary source: `/workspace/documents/05_insider_trading/040_insider_trading_status_report.md`

Corroborating source: `/workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md`

Recommended action: Before 2026-09-03, document the governing interpretation before the deadline; owner: Nadine Flores.

### F-15 — officer certification exception (high)

The records do not reconcile for officer certification exception: one source states formal notice must use notices-alabaster_energy_corp@example.test, while the corroborating source states the only delivery record was sent to archive-audit_committee@example.test.

Primary source: `/workspace/documents/06_related_parties/043_related_parties_correspondence.eml`

Corroborating source: `/workspace/documents/12_certifications/091_certifications_correspondence.eml`

Recommended action: Before 2026-09-03, place the affected population on hold pending reconciliation; owner: Micah Sullivan.

### F-16 — board-matrix inconsistency (medium)

The records do not reconcile for board-matrix inconsistency: one source states the governed population contains 67 records through 2025-10-29, while the corroborating source states the certification covers 73 records through 2025-12-13.

Primary source: `/workspace/documents/06_related_parties/046_related_parties_formal_notice.xml`

Corroborating source: `/workspace/documents/12_certifications/094_certifications_formal_notice.xml`

Recommended action: Before 2026-09-03, amend the closing or response checklist with a dated cure item; owner: Farah Ibrahim.

## Recommended next actions

Sequence the critical and high findings first, assign the named owners, preserve the cited records, and document any resolution in the controlling matter register before the stated deadline.

## Assumptions and limitations

This analysis is confined to task cb100-091-alabaster-energy and the supplied synthetic evidence. It does not rely on external facts, does not resolve disputed law, and is not legal advice for a real person or entity.

Before 2026-09-03, obtain a signed ratification and update the controlling register; owner: Elliot Mercer.

Before 2026-09-03, recalculate the exposure and preserve the supporting ledger; owner: Talia Brooks.

Before 2026-09-03, secure written consent from the authorized decision-maker; owner: Jonas Feld.

Before 2026-09-03, issue a corrective notice using the contractually operative method; owner: Mei Whitaker.

Before 2026-09-03, escalate the conflict to the responsible legal and business owners; owner: Caleb Hassan.

Before 2026-09-03, document the governing interpretation before the deadline; owner: Leona Park.

Before 2026-09-03, place the affected population on hold pending reconciliation; owner: Isaac Romero.

Before 2026-09-03, amend the closing or response checklist with a dated cure item; owner: Sofia Bennett.

Before 2026-09-03, obtain a signed ratification and update the controlling register; owner: Adrian Mensah.

Before 2026-09-03, recalculate the exposure and preserve the supporting ledger; owner: Willa Novak.

Before 2026-09-03, secure written consent from the authorized decision-maker; owner: Theo Laurent.

Before 2026-09-03, issue a corrective notice using the contractually operative method; owner: Amara Patel.

Before 2026-09-03, escalate the conflict to the responsible legal and business owners; owner: Henry Cho.

Before 2026-09-03, document the governing interpretation before the deadline; owner: Nadine Flores.

Before 2026-09-03, place the affected population on hold pending reconciliation; owner: Micah Sullivan.

Before 2026-09-03, amend the closing or response checklist with a dated cure item; owner: Farah Ibrahim.

Prompt: You are securities and governance counsel for Alabaster Energy Corp. The partner responsible for this matter needs a defensible decision record before the next client call. A production outage, covenant forecast, and insider trade moved through controls that did not produce consistent board or filing records. Decision due 2026-09-03. Delaware law governs; New York Stock Exchange is the forum. Prioritize conflicts between signed instruments and later operational records. Work out the defensible position from the matter production and leave an audit-ready exception tracker and concise advice for the supervising lawyer. Keep confirmed conflicts separate from open questions, cite the records that actually control each conclusion, and do not fill gaps with outside facts.

Complete at least 46 successful, argument-specific evidence and output calls.

Find and read the 33 controlling, corroborating, and work-product-control records in full.

Inspect file metadata for the eight designated critical primary records before relying on them.

Confirm the sandbox's allowed document and output roots.

Inventory all 96 records so the relevant sources are discovered among the context records.

Search the production for email evidence that may corroborate or contradict formal records.

Leave only findings.json and advice.md in the output workspace.

Create both final work products through the sandbox MCP surface.

Produce findings.json as a valid JSON object.

Report exactly 16 confirmed exceptions.

Use each stable finding ID exactly once.

Set schema_version to the released matter value '1.0'.

Set task_id to the released matter value 'cb100-091-alabaster-energy'.

Set matter_number to the released matter value 'CB-PC-3301'.

Set prepared_for to the released matter value 'Alabaster Energy Corp.'.

Set as_of to the released matter value '2026-09-03'.

Include the confirmed F-01 exception for committee-independence gap.

Preserve F-01's id from /workspace/documents/01_board_committees/001_board_committees_control_register.md and /workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md.

Preserve F-01's issue from /workspace/documents/01_board_committees/001_board_committees_control_register.md and /workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md.

Preserve F-01's severity from /workspace/documents/01_board_committees/001_board_committees_control_register.md and /workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md.

Preserve F-01's primary_source from /workspace/documents/01_board_committees/001_board_committees_control_register.md and /workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md.

Preserve F-01's corroborating_source from /workspace/documents/01_board_committees/001_board_committees_control_register.md and /workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md.

Reconcile F-01 using the exact controlled facts ['2026-02-06', 'CB-PC-3301-A439', '2026-02-20', 'CB-PC-3301-J333'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-01's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Elliot Mercer'] for F-01.

Include the confirmed F-02 exception for minutes-approval omission.

Preserve F-02's id from /workspace/documents/01_board_committees/004_board_committees_ledger_export.csv and /workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv.

Preserve F-02's issue from /workspace/documents/01_board_committees/004_board_committees_ledger_export.csv and /workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv.

Preserve F-02's severity from /workspace/documents/01_board_committees/004_board_committees_ledger_export.csv and /workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv.

Preserve F-02's primary_source from /workspace/documents/01_board_committees/004_board_committees_ledger_export.csv and /workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv.

Preserve F-02's corroborating_source from /workspace/documents/01_board_committees/004_board_committees_ledger_export.csv and /workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv.

Reconcile F-02 using the exact controlled facts ['$4,108,997.00', '$4,254,494.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-02's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Talia Brooks'] for F-02.

Include the confirmed F-03 exception for 8-K deadline.

Preserve F-03's id from /workspace/documents/01_board_committees/007_board_committees_officer_certificate.html and /workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html.

Preserve F-03's issue from /workspace/documents/01_board_committees/007_board_committees_officer_certificate.html and /workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html.

Preserve F-03's severity from /workspace/documents/01_board_committees/007_board_committees_officer_certificate.html and /workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html.

Preserve F-03's primary_source from /workspace/documents/01_board_committees/007_board_committees_officer_certificate.html and /workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html.

Preserve F-03's corroborating_source from /workspace/documents/01_board_committees/007_board_committees_officer_certificate.html and /workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html.

Reconcile F-03 using the exact controlled facts ['Maya Ellison', 'Elliot Mercer'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-03's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Jonas Feld'] for F-03.

Include the confirmed F-04 exception for risk-factor inconsistency.

Preserve F-04's id from /workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt and /workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt.

Preserve F-04's issue from /workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt and /workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt.

Preserve F-04's severity from /workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt and /workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt.

Preserve F-04's primary_source from /workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt and /workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt.

Preserve F-04's corroborating_source from /workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt and /workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt.

Reconcile F-04 using the exact controlled facts ['closed without exception', 'CB-PC-3301-D118', 'open and escalated', 'CB-PC-3301-M586'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-04's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Mei Whitaker'] for F-04.

Include the confirmed F-05 exception for disclosure-control exception.

Preserve F-05's id from /workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json and /workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json.

Preserve F-05's issue from /workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json and /workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json.

Preserve F-05's severity from /workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json and /workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json.

Preserve F-05's primary_source from /workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json and /workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json.

Preserve F-05's corroborating_source from /workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json and /workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json.

Reconcile F-05 using the exact controlled facts ['New York Stock Exchange', 'Delaware'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-05's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Caleb Hassan'] for F-05.

Include the confirmed F-06 exception for trading-window violation.

Preserve F-06's id from /workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md and /workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md.

Preserve F-06's issue from /workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md and /workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md.

Preserve F-06's severity from /workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md and /workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md.

Preserve F-06's primary_source from /workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md and /workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md.

Preserve F-06's corroborating_source from /workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md and /workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md.

Reconcile F-06 using the exact controlled facts ['13%', '18%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-06's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Leona Park'] for F-06.

Include the confirmed F-07 exception for Section 16 filing delay.

Preserve F-07's id from /workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml and /workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml.

Preserve F-07's issue from /workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml and /workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml.

Preserve F-07's severity from /workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml and /workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml.

Preserve F-07's primary_source from /workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml and /workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml.

Preserve F-07's corroborating_source from /workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml and /workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml.

Reconcile F-07 using the exact controlled facts ['notices-alabaster_energy_corp@example.test', 'archive-audit_committee@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-07's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Isaac Romero'] for F-07.

Include the confirmed F-08 exception for related-party disclosure gap.

Preserve F-08's id from /workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml and /workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml.

Preserve F-08's issue from /workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml and /workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml.

Preserve F-08's severity from /workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml and /workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml.

Preserve F-08's primary_source from /workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml and /workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml.

Preserve F-08's corroborating_source from /workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml and /workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml.

Reconcile F-08 using the exact controlled facts ['145 records', '2025-04-10', '67 records', '2025-05-19'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-08's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Sofia Bennett'] for F-08.

Include the confirmed F-09 exception for equity-plan share mismatch.

Preserve F-09's id from /workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md and /workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md.

Preserve F-09's issue from /workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md and /workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md.

Preserve F-09's severity from /workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md and /workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md.

Preserve F-09's primary_source from /workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md and /workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md.

Preserve F-09's corroborating_source from /workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md and /workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md.

Reconcile F-09 using the exact controlled facts ['2025-08-20', 'CB-PC-3301-I209', '2025-09-05', 'CB-PC-3301-R731'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-09's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Adrian Mensah'] for F-09.

Include the confirmed F-10 exception for non-GAAP reconciliation issue.

Preserve F-10's id from /workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv and /workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv.

Preserve F-10's issue from /workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv and /workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv.

Preserve F-10's severity from /workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv and /workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv.

Preserve F-10's primary_source from /workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv and /workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv.

Preserve F-10's corroborating_source from /workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv and /workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv.

Reconcile F-10 using the exact controlled facts ['$1,969,393.00', '$2,245,286.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-10's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Willa Novak'] for F-10.

Include the confirmed F-11 exception for guidance-control failure.

Preserve F-11's id from /workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html and /workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html.

Preserve F-11's issue from /workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html and /workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html.

Preserve F-11's severity from /workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html and /workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html.

Preserve F-11's primary_source from /workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html and /workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html.

Preserve F-11's corroborating_source from /workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html and /workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html.

Reconcile F-11 using the exact controlled facts ['Maya Ellison', 'Owen Delgado'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-11's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Theo Laurent'] for F-11.

Include the confirmed F-12 exception for whistleblower escalation delay.

Preserve F-12's id from /workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt and /workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt.

Preserve F-12's issue from /workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt and /workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt.

Preserve F-12's severity from /workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt and /workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt.

Preserve F-12's primary_source from /workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt and /workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt.

Preserve F-12's corroborating_source from /workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt and /workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt.

Reconcile F-12 using the exact controlled facts ['closed without exception', 'CB-PC-3301-L598', 'open and escalated', 'CB-PC-3301-U138'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-12's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Amara Patel'] for F-12.

Include the confirmed F-13 exception for listing-standard notice.

Preserve F-13's id from /workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json and /workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json.

Preserve F-13's issue from /workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json and /workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json.

Preserve F-13's severity from /workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json and /workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json.

Preserve F-13's primary_source from /workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json and /workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json.

Preserve F-13's corroborating_source from /workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json and /workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json.

Reconcile F-13 using the exact controlled facts ['New York Stock Exchange', 'Delaware'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-13's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Henry Cho'] for F-13.

Include the confirmed F-14 exception for debt-covenant disclosure.

Preserve F-14's id from /workspace/documents/05_insider_trading/040_insider_trading_status_report.md and /workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md.

Preserve F-14's issue from /workspace/documents/05_insider_trading/040_insider_trading_status_report.md and /workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md.

Preserve F-14's severity from /workspace/documents/05_insider_trading/040_insider_trading_status_report.md and /workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md.

Preserve F-14's primary_source from /workspace/documents/05_insider_trading/040_insider_trading_status_report.md and /workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md.

Preserve F-14's corroborating_source from /workspace/documents/05_insider_trading/040_insider_trading_status_report.md and /workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md.

Reconcile F-14 using the exact controlled facts ['11%', '14%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-14's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Nadine Flores'] for F-14.

Include the confirmed F-15 exception for officer certification exception.

Preserve F-15's id from /workspace/documents/06_related_parties/043_related_parties_correspondence.eml and /workspace/documents/12_certifications/091_certifications_correspondence.eml.

Preserve F-15's issue from /workspace/documents/06_related_parties/043_related_parties_correspondence.eml and /workspace/documents/12_certifications/091_certifications_correspondence.eml.

Preserve F-15's severity from /workspace/documents/06_related_parties/043_related_parties_correspondence.eml and /workspace/documents/12_certifications/091_certifications_correspondence.eml.

Preserve F-15's primary_source from /workspace/documents/06_related_parties/043_related_parties_correspondence.eml and /workspace/documents/12_certifications/091_certifications_correspondence.eml.

Preserve F-15's corroborating_source from /workspace/documents/06_related_parties/043_related_parties_correspondence.eml and /workspace/documents/12_certifications/091_certifications_correspondence.eml.

Reconcile F-15 using the exact controlled facts ['notices-alabaster_energy_corp@example.test', 'archive-audit_committee@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-15's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Micah Sullivan'] for F-15.

Include the confirmed F-16 exception for board-matrix inconsistency.

Preserve F-16's id from /workspace/documents/06_related_parties/046_related_parties_formal_notice.xml and /workspace/documents/12_certifications/094_certifications_formal_notice.xml.

Preserve F-16's issue from /workspace/documents/06_related_parties/046_related_parties_formal_notice.xml and /workspace/documents/12_certifications/094_certifications_formal_notice.xml.

Preserve F-16's severity from /workspace/documents/06_related_parties/046_related_parties_formal_notice.xml and /workspace/documents/12_certifications/094_certifications_formal_notice.xml.

Preserve F-16's primary_source from /workspace/documents/06_related_parties/046_related_parties_formal_notice.xml and /workspace/documents/12_certifications/094_certifications_formal_notice.xml.

Preserve F-16's corroborating_source from /workspace/documents/06_related_parties/046_related_parties_formal_notice.xml and /workspace/documents/12_certifications/094_certifications_formal_notice.xml.

Reconcile F-16 using the exact controlled facts ['67 records', '2025-10-29', '73 records', '2025-12-13'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-16's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-03', 'Farah Ibrahim'] for F-16.

Include the 'Executive assessment' decision section in advice.md.

Include the 'Method and record coverage' decision section in advice.md.

Include the 'Findings' decision section in advice.md.

Include the 'Recommended next actions' decision section in advice.md.

Include the 'Assumptions and limitations' decision section in advice.md.

Explain F-01 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-02 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-03 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-04 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-05 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-06 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-07 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-08 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-09 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-10 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-11 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-12 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-13 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-14 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-15 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-16 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Do not claim the production has no issues or that every record is consistent.

The CB-PC-3301 production contains independently maintained records; a defensible answer must preserve each supported conflict and its cure owner.


# Counsel advice — Brightstar 8-K and governance audit

## Executive assessment

For Brightstar Medical Systems matter CB-PC-3302, the review identified 16 source-supported exceptions requiring action before 2026-09-07. The assessment concerns Nominating and Governance Committee and the supplied record for Minnesota.

## Method and record coverage

The review inventoried all 96 production files, read the 33 controlling, corroborating, and control records, searched the email exports, and checked metadata for the designated chain-of-custody sample. Conclusions are limited to the synthetic production supplied for this benchmark matter.

## Findings

### F-01 — committee-independence gap (critical)

The records do not reconcile for committee-independence gap: one source states the operative date is 2025-07-28 under control reference CB-PC-3302-A606, while the corroborating source states the acknowledged date is 2025-09-10 under response reference CB-PC-3302-J623.

Primary source: `/workspace/documents/01_board_committees/001_board_committees_control_register.md`

Corroborating source: `/workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md`

Recommended action: Before 2026-09-07, obtain a signed ratification and update the controlling register; owner: Talia Brooks.

### F-02 — minutes-approval omission (high)

The records do not reconcile for minutes-approval omission: one source states the controlling amount is $5,513,770.00, while the corroborating source states the reconciliation and counterparty record use $5,624,040.00.

Primary source: `/workspace/documents/01_board_committees/004_board_committees_ledger_export.csv`

Corroborating source: `/workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv`

Recommended action: Before 2026-09-07, recalculate the exposure and preserve the supporting ledger; owner: Jonas Feld.

### F-03 — 8-K deadline (high)

The records do not reconcile for 8-K deadline: one source states approval is attributed to Rafael Okafor as the sole authorized reviewer, while the corroborating source states the approval log names Jonas Feld and contains no entry for Rafael Okafor.

Primary source: `/workspace/documents/01_board_committees/007_board_committees_officer_certificate.html`

Corroborating source: `/workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html`

Recommended action: Before 2026-09-07, secure written consent from the authorized decision-maker; owner: Mei Whitaker.

### F-04 — risk-factor inconsistency (medium)

The records do not reconcile for risk-factor inconsistency: one source states the item is recorded as closed without exception in CB-PC-3302-D387, while the corroborating source states the later status register marks it open and escalated in CB-PC-3302-M329.

Primary source: `/workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt`

Corroborating source: `/workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt`

Recommended action: Before 2026-09-07, issue a corrective notice using the contractually operative method; owner: Caleb Hassan.

### F-05 — disclosure-control exception (medium)

The records do not reconcile for disclosure-control exception: one source states the applicable location is Nasdaq Stock Market, while the corroborating source states the implementation record assigns the obligation to Minnesota operations outside Nasdaq Stock Market.

Primary source: `/workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json`

Corroborating source: `/workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json`

Recommended action: Before 2026-09-07, escalate the conflict to the responsible legal and business owners; owner: Leona Park.

### F-06 — trading-window violation (low)

The records do not reconcile for trading-window violation: one source states the threshold is 7% with no stated tolerance, while the corroborating source states the applied threshold is 10% and produced a different exception result.

Primary source: `/workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md`

Corroborating source: `/workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md`

Recommended action: Before 2026-09-07, document the governing interpretation before the deadline; owner: Isaac Romero.

### F-07 — Section 16 filing delay (critical)

The records do not reconcile for Section 16 filing delay: one source states formal notice must use notices-brightstar_medical_systems@example.test, while the corroborating source states the only delivery record was sent to archive-nominating_and_governance_committee@example.test.

Primary source: `/workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml`

Corroborating source: `/workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml`

Recommended action: Before 2026-09-07, place the affected population on hold pending reconciliation; owner: Sofia Bennett.

### F-08 — related-party disclosure gap (high)

The records do not reconcile for related-party disclosure gap: one source states the governed population contains 56 records through 2025-05-31, while the corroborating source states the certification covers 73 records through 2025-07-15.

Primary source: `/workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml`

Corroborating source: `/workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml`

Recommended action: Before 2026-09-07, amend the closing or response checklist with a dated cure item; owner: Adrian Mensah.

### F-09 — equity-plan share mismatch (high)

The records do not reconcile for equity-plan share mismatch: one source states the operative date is 2025-10-05 under control reference CB-PC-3302-I555, while the corroborating source states the acknowledged date is 2025-11-10 under response reference CB-PC-3302-R896.

Primary source: `/workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md`

Corroborating source: `/workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md`

Recommended action: Before 2026-09-07, obtain a signed ratification and update the controlling register; owner: Willa Novak.

### F-10 — non-GAAP reconciliation issue (medium)

The records do not reconcile for non-GAAP reconciliation issue: one source states the controlling amount is $3,526,413.00, while the corroborating source states the reconciliation and counterparty record use $3,609,326.00.

Primary source: `/workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv`

Corroborating source: `/workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv`

Recommended action: Before 2026-09-07, recalculate the exposure and preserve the supporting ledger; owner: Theo Laurent.

### F-11 — guidance-control failure (medium)

The records do not reconcile for guidance-control failure: one source states approval is attributed to Rafael Okafor as the sole authorized reviewer, while the corroborating source states the approval log names Samuel Kim and contains no entry for Rafael Okafor.

Primary source: `/workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html`

Corroborating source: `/workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html`

Recommended action: Before 2026-09-07, secure written consent from the authorized decision-maker; owner: Amara Patel.

### F-12 — whistleblower escalation delay (low)

The records do not reconcile for whistleblower escalation delay: one source states the item is recorded as closed without exception in CB-PC-3302-L454, while the corroborating source states the later status register marks it open and escalated in CB-PC-3302-U611.

Primary source: `/workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt`

Corroborating source: `/workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt`

Recommended action: Before 2026-09-07, issue a corrective notice using the contractually operative method; owner: Henry Cho.

### F-13 — listing-standard notice (critical)

The records do not reconcile for listing-standard notice: one source states the applicable location is Nasdaq Stock Market, while the corroborating source states the implementation record assigns the obligation to Minnesota operations outside Nasdaq Stock Market.

Primary source: `/workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json`

Corroborating source: `/workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json`

Recommended action: Before 2026-09-07, escalate the conflict to the responsible legal and business owners; owner: Nadine Flores.

### F-14 — debt-covenant disclosure (high)

The records do not reconcile for debt-covenant disclosure: one source states the threshold is 8% with no stated tolerance, while the corroborating source states the applied threshold is 14% and produced a different exception result.

Primary source: `/workspace/documents/05_insider_trading/040_insider_trading_status_report.md`

Corroborating source: `/workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md`

Recommended action: Before 2026-09-07, document the governing interpretation before the deadline; owner: Micah Sullivan.

### F-15 — officer certification exception (high)

The records do not reconcile for officer certification exception: one source states formal notice must use notices-brightstar_medical_systems@example.test, while the corroborating source states the only delivery record was sent to archive-nominating_and_governance_committee@example.test.

Primary source: `/workspace/documents/06_related_parties/043_related_parties_correspondence.eml`

Corroborating source: `/workspace/documents/12_certifications/091_certifications_correspondence.eml`

Recommended action: Before 2026-09-07, place the affected population on hold pending reconciliation; owner: Farah Ibrahim.

### F-16 — board-matrix inconsistency (medium)

The records do not reconcile for board-matrix inconsistency: one source states the governed population contains 150 records through 2026-01-20, while the corroborating source states the certification covers 37 records through 2026-01-29.

Primary source: `/workspace/documents/06_related_parties/046_related_parties_formal_notice.xml`

Corroborating source: `/workspace/documents/12_certifications/094_certifications_formal_notice.xml`

Recommended action: Before 2026-09-07, amend the closing or response checklist with a dated cure item; owner: Owen Delgado.

## Recommended next actions

Sequence the critical and high findings first, assign the named owners, preserve the cited records, and document any resolution in the controlling matter register before the stated deadline.

## Assumptions and limitations

This analysis is confined to task cb100-092-brightstar-medical and the supplied synthetic evidence. It does not rely on external facts, does not resolve disputed law, and is not legal advice for a real person or entity.

Before 2026-09-07, obtain a signed ratification and update the controlling register; owner: Talia Brooks.

Before 2026-09-07, recalculate the exposure and preserve the supporting ledger; owner: Jonas Feld.

Before 2026-09-07, secure written consent from the authorized decision-maker; owner: Mei Whitaker.

Before 2026-09-07, issue a corrective notice using the contractually operative method; owner: Caleb Hassan.

Before 2026-09-07, escalate the conflict to the responsible legal and business owners; owner: Leona Park.

Before 2026-09-07, document the governing interpretation before the deadline; owner: Isaac Romero.

Before 2026-09-07, place the affected population on hold pending reconciliation; owner: Sofia Bennett.

Before 2026-09-07, amend the closing or response checklist with a dated cure item; owner: Adrian Mensah.

Before 2026-09-07, obtain a signed ratification and update the controlling register; owner: Willa Novak.

Before 2026-09-07, recalculate the exposure and preserve the supporting ledger; owner: Theo Laurent.

Before 2026-09-07, secure written consent from the authorized decision-maker; owner: Amara Patel.

Before 2026-09-07, issue a corrective notice using the contractually operative method; owner: Henry Cho.

Before 2026-09-07, escalate the conflict to the responsible legal and business owners; owner: Nadine Flores.

Before 2026-09-07, document the governing interpretation before the deadline; owner: Micah Sullivan.

Before 2026-09-07, place the affected population on hold pending reconciliation; owner: Farah Ibrahim.

Before 2026-09-07, amend the closing or response checklist with a dated cure item; owner: Owen Delgado.

Prompt: You are securities and governance counsel for Brightstar Medical Systems. A late document production changed the factual picture, and the matter team needs the entire record reconciled from first principles. A director departure, customer loss, equity award, and committee vacancy create overlapping disclosure and listing obligations. Decision due 2026-09-07. Minnesota law governs; Nasdaq Stock Market is the forum. Separate confirmed exceptions from items that merely require follow-up. Work out the defensible position from the matter production and leave an audit-ready exception tracker and concise advice for the supervising lawyer. Keep confirmed conflicts separate from open questions, cite the records that actually control each conclusion, and do not fill gaps with outside facts.

Complete at least 46 successful, argument-specific evidence and output calls.

Find and read the 33 controlling, corroborating, and work-product-control records in full.

Inspect file metadata for the eight designated critical primary records before relying on them.

Confirm the sandbox's allowed document and output roots.

Inventory all 96 records so the relevant sources are discovered among the context records.

Search the production for email evidence that may corroborate or contradict formal records.

Leave only findings.json and advice.md in the output workspace.

Create both final work products through the sandbox MCP surface.

Produce findings.json as a valid JSON object.

Report exactly 16 confirmed exceptions.

Use each stable finding ID exactly once.

Set schema_version to the released matter value '1.0'.

Set task_id to the released matter value 'cb100-092-brightstar-medical'.

Set matter_number to the released matter value 'CB-PC-3302'.

Set prepared_for to the released matter value 'Brightstar Medical Systems'.

Set as_of to the released matter value '2026-09-07'.

Include the confirmed F-01 exception for committee-independence gap.

Preserve F-01's id from /workspace/documents/01_board_committees/001_board_committees_control_register.md and /workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md.

Preserve F-01's issue from /workspace/documents/01_board_committees/001_board_committees_control_register.md and /workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md.

Preserve F-01's severity from /workspace/documents/01_board_committees/001_board_committees_control_register.md and /workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md.

Preserve F-01's primary_source from /workspace/documents/01_board_committees/001_board_committees_control_register.md and /workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md.

Preserve F-01's corroborating_source from /workspace/documents/01_board_committees/001_board_committees_control_register.md and /workspace/documents/07_equity_compensation/049_equity_compensation_control_register.md.

Reconcile F-01 using the exact controlled facts ['2025-07-28', 'CB-PC-3302-A606', '2025-09-10', 'CB-PC-3302-J623'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-01's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Talia Brooks'] for F-01.

Include the confirmed F-02 exception for minutes-approval omission.

Preserve F-02's id from /workspace/documents/01_board_committees/004_board_committees_ledger_export.csv and /workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv.

Preserve F-02's issue from /workspace/documents/01_board_committees/004_board_committees_ledger_export.csv and /workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv.

Preserve F-02's severity from /workspace/documents/01_board_committees/004_board_committees_ledger_export.csv and /workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv.

Preserve F-02's primary_source from /workspace/documents/01_board_committees/004_board_committees_ledger_export.csv and /workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv.

Preserve F-02's corroborating_source from /workspace/documents/01_board_committees/004_board_committees_ledger_export.csv and /workspace/documents/07_equity_compensation/052_equity_compensation_ledger_export.csv.

Reconcile F-02 using the exact controlled facts ['$5,513,770.00', '$5,624,040.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-02's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Jonas Feld'] for F-02.

Include the confirmed F-03 exception for 8-K deadline.

Preserve F-03's id from /workspace/documents/01_board_committees/007_board_committees_officer_certificate.html and /workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html.

Preserve F-03's issue from /workspace/documents/01_board_committees/007_board_committees_officer_certificate.html and /workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html.

Preserve F-03's severity from /workspace/documents/01_board_committees/007_board_committees_officer_certificate.html and /workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html.

Preserve F-03's primary_source from /workspace/documents/01_board_committees/007_board_committees_officer_certificate.html and /workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html.

Preserve F-03's corroborating_source from /workspace/documents/01_board_committees/007_board_committees_officer_certificate.html and /workspace/documents/07_equity_compensation/055_equity_compensation_officer_certificate.html.

Reconcile F-03 using the exact controlled facts ['Rafael Okafor', 'Jonas Feld'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-03's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Mei Whitaker'] for F-03.

Include the confirmed F-04 exception for risk-factor inconsistency.

Preserve F-04's id from /workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt and /workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt.

Preserve F-04's issue from /workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt and /workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt.

Preserve F-04's severity from /workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt and /workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt.

Preserve F-04's primary_source from /workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt and /workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt.

Preserve F-04's corroborating_source from /workspace/documents/02_minutes_materials/010_minutes_materials_executed_instrument.txt and /workspace/documents/08_earnings_guidance/058_earnings_guidance_executed_instrument.txt.

Reconcile F-04 using the exact controlled facts ['closed without exception', 'CB-PC-3302-D387', 'open and escalated', 'CB-PC-3302-M329'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-04's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Caleb Hassan'] for F-04.

Include the confirmed F-05 exception for disclosure-control exception.

Preserve F-05's id from /workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json and /workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json.

Preserve F-05's issue from /workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json and /workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json.

Preserve F-05's severity from /workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json and /workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json.

Preserve F-05's primary_source from /workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json and /workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json.

Preserve F-05's corroborating_source from /workspace/documents/02_minutes_materials/013_minutes_materials_review_memorandum.json and /workspace/documents/08_earnings_guidance/061_earnings_guidance_review_memorandum.json.

Reconcile F-05 using the exact controlled facts ['Nasdaq Stock Market', 'Minnesota'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-05's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Leona Park'] for F-05.

Include the confirmed F-06 exception for trading-window violation.

Preserve F-06's id from /workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md and /workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md.

Preserve F-06's issue from /workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md and /workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md.

Preserve F-06's severity from /workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md and /workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md.

Preserve F-06's primary_source from /workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md and /workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md.

Preserve F-06's corroborating_source from /workspace/documents/02_minutes_materials/016_minutes_materials_status_report.md and /workspace/documents/08_earnings_guidance/064_earnings_guidance_status_report.md.

Reconcile F-06 using the exact controlled facts ['7%', '10%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-06's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Isaac Romero'] for F-06.

Include the confirmed F-07 exception for Section 16 filing delay.

Preserve F-07's id from /workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml and /workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml.

Preserve F-07's issue from /workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml and /workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml.

Preserve F-07's severity from /workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml and /workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml.

Preserve F-07's primary_source from /workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml and /workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml.

Preserve F-07's corroborating_source from /workspace/documents/03_sec_filings/019_sec_filings_correspondence.eml and /workspace/documents/09_whistleblower/067_whistleblower_correspondence.eml.

Reconcile F-07 using the exact controlled facts ['notices-brightstar_medical_systems@example.test', 'archive-nominating_and_governance_committee@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-07's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Sofia Bennett'] for F-07.

Include the confirmed F-08 exception for related-party disclosure gap.

Preserve F-08's id from /workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml and /workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml.

Preserve F-08's issue from /workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml and /workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml.

Preserve F-08's severity from /workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml and /workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml.

Preserve F-08's primary_source from /workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml and /workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml.

Preserve F-08's corroborating_source from /workspace/documents/03_sec_filings/022_sec_filings_formal_notice.xml and /workspace/documents/09_whistleblower/070_whistleblower_formal_notice.xml.

Reconcile F-08 using the exact controlled facts ['56 records', '2025-05-31', '73 records', '2025-07-15'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-08's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Adrian Mensah'] for F-08.

Include the confirmed F-09 exception for equity-plan share mismatch.

Preserve F-09's id from /workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md and /workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md.

Preserve F-09's issue from /workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md and /workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md.

Preserve F-09's severity from /workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md and /workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md.

Preserve F-09's primary_source from /workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md and /workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md.

Preserve F-09's corroborating_source from /workspace/documents/04_disclosure_controls/025_disclosure_controls_control_register.md and /workspace/documents/10_stock_exchange/073_stock_exchange_control_register.md.

Reconcile F-09 using the exact controlled facts ['2025-10-05', 'CB-PC-3302-I555', '2025-11-10', 'CB-PC-3302-R896'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-09's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Willa Novak'] for F-09.

Include the confirmed F-10 exception for non-GAAP reconciliation issue.

Preserve F-10's id from /workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv and /workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv.

Preserve F-10's issue from /workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv and /workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv.

Preserve F-10's severity from /workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv and /workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv.

Preserve F-10's primary_source from /workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv and /workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv.

Preserve F-10's corroborating_source from /workspace/documents/04_disclosure_controls/028_disclosure_controls_ledger_export.csv and /workspace/documents/10_stock_exchange/076_stock_exchange_ledger_export.csv.

Reconcile F-10 using the exact controlled facts ['$3,526,413.00', '$3,609,326.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-10's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Theo Laurent'] for F-10.

Include the confirmed F-11 exception for guidance-control failure.

Preserve F-11's id from /workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html and /workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html.

Preserve F-11's issue from /workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html and /workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html.

Preserve F-11's severity from /workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html and /workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html.

Preserve F-11's primary_source from /workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html and /workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html.

Preserve F-11's corroborating_source from /workspace/documents/04_disclosure_controls/031_disclosure_controls_officer_certificate.html and /workspace/documents/10_stock_exchange/079_stock_exchange_officer_certificate.html.

Reconcile F-11 using the exact controlled facts ['Rafael Okafor', 'Samuel Kim'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-11's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Amara Patel'] for F-11.

Include the confirmed F-12 exception for whistleblower escalation delay.

Preserve F-12's id from /workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt and /workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt.

Preserve F-12's issue from /workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt and /workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt.

Preserve F-12's severity from /workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt and /workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt.

Preserve F-12's primary_source from /workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt and /workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt.

Preserve F-12's corroborating_source from /workspace/documents/05_insider_trading/034_insider_trading_executed_instrument.txt and /workspace/documents/11_debt_covenants/082_debt_covenants_executed_instrument.txt.

Reconcile F-12 using the exact controlled facts ['closed without exception', 'CB-PC-3302-L454', 'open and escalated', 'CB-PC-3302-U611'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-12's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Henry Cho'] for F-12.

Include the confirmed F-13 exception for listing-standard notice.

Preserve F-13's id from /workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json and /workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json.

Preserve F-13's issue from /workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json and /workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json.

Preserve F-13's severity from /workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json and /workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json.

Preserve F-13's primary_source from /workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json and /workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json.

Preserve F-13's corroborating_source from /workspace/documents/05_insider_trading/037_insider_trading_review_memorandum.json and /workspace/documents/11_debt_covenants/085_debt_covenants_review_memorandum.json.

Reconcile F-13 using the exact controlled facts ['Nasdaq Stock Market', 'Minnesota'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-13's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Nadine Flores'] for F-13.

Include the confirmed F-14 exception for debt-covenant disclosure.

Preserve F-14's id from /workspace/documents/05_insider_trading/040_insider_trading_status_report.md and /workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md.

Preserve F-14's issue from /workspace/documents/05_insider_trading/040_insider_trading_status_report.md and /workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md.

Preserve F-14's severity from /workspace/documents/05_insider_trading/040_insider_trading_status_report.md and /workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md.

Preserve F-14's primary_source from /workspace/documents/05_insider_trading/040_insider_trading_status_report.md and /workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md.

Preserve F-14's corroborating_source from /workspace/documents/05_insider_trading/040_insider_trading_status_report.md and /workspace/documents/11_debt_covenants/088_debt_covenants_status_report.md.

Reconcile F-14 using the exact controlled facts ['8%', '14%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-14's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Micah Sullivan'] for F-14.

Include the confirmed F-15 exception for officer certification exception.

Preserve F-15's id from /workspace/documents/06_related_parties/043_related_parties_correspondence.eml and /workspace/documents/12_certifications/091_certifications_correspondence.eml.

Preserve F-15's issue from /workspace/documents/06_related_parties/043_related_parties_correspondence.eml and /workspace/documents/12_certifications/091_certifications_correspondence.eml.

Preserve F-15's severity from /workspace/documents/06_related_parties/043_related_parties_correspondence.eml and /workspace/documents/12_certifications/091_certifications_correspondence.eml.

Preserve F-15's primary_source from /workspace/documents/06_related_parties/043_related_parties_correspondence.eml and /workspace/documents/12_certifications/091_certifications_correspondence.eml.

Preserve F-15's corroborating_source from /workspace/documents/06_related_parties/043_related_parties_correspondence.eml and /workspace/documents/12_certifications/091_certifications_correspondence.eml.

Reconcile F-15 using the exact controlled facts ['notices-brightstar_medical_systems@example.test', 'archive-nominating_and_governance_committee@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-15's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Farah Ibrahim'] for F-15.

Include the confirmed F-16 exception for board-matrix inconsistency.

Preserve F-16's id from /workspace/documents/06_related_parties/046_related_parties_formal_notice.xml and /workspace/documents/12_certifications/094_certifications_formal_notice.xml.

Preserve F-16's issue from /workspace/documents/06_related_parties/046_related_parties_formal_notice.xml and /workspace/documents/12_certifications/094_certifications_formal_notice.xml.

Preserve F-16's severity from /workspace/documents/06_related_parties/046_related_parties_formal_notice.xml and /workspace/documents/12_certifications/094_certifications_formal_notice.xml.

Preserve F-16's primary_source from /workspace/documents/06_related_parties/046_related_parties_formal_notice.xml and /workspace/documents/12_certifications/094_certifications_formal_notice.xml.

Preserve F-16's corroborating_source from /workspace/documents/06_related_parties/046_related_parties_formal_notice.xml and /workspace/documents/12_certifications/094_certifications_formal_notice.xml.

Reconcile F-16 using the exact controlled facts ['150 records', '2026-01-20', '37 records', '2026-01-29'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-16's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-07', 'Owen Delgado'] for F-16.

Include the 'Executive assessment' decision section in advice.md.

Include the 'Method and record coverage' decision section in advice.md.

Include the 'Findings' decision section in advice.md.

Include the 'Recommended next actions' decision section in advice.md.

Include the 'Assumptions and limitations' decision section in advice.md.

Explain F-01 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-02 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-03 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-04 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-05 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-06 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-07 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-08 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-09 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-10 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-11 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-12 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-13 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-14 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-15 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-16 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Do not claim the production has no issues or that every record is consistent.

Reconcile controlling and corroborating records

The CB-PC-3302 production contains independently maintained records; a defensible answer must preserve each supported conflict and its cure owner.

Timestamp recency does not establish legal priority, execution, or approval authority.

Report primary records without reconciliation

Primary records alone conceal the operational conflicts that create the actionable exceptions.