# Counsel advice — Cypress related-party disclosure review

## Executive assessment

For Cypress Community Bancorp matter CB-PC-3303, the review identified 16 source-supported exceptions requiring action before 2026-09-10. The assessment concerns Related Party Transactions Committee and the supplied record for Florida.

## 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 2025-11-04 under control reference CB-PC-3303-A705, while the corroborating source states the acknowledged date is 2025-12-01 under response reference CB-PC-3303-J215.

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 2026-09-10, obtain a signed ratification and update the controlling register; owner: Jonas Feld.

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

The records do not reconcile for minutes-approval omission: one source states the controlling amount is $985,073.00, while the corroborating source states the reconciliation and counterparty record use $1,236,646.00.

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 2026-09-10, recalculate the exposure and preserve the supporting ledger; owner: Mei Whitaker.

### F-03 — 8-K deadline (high)

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

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 2026-09-10, secure written consent from the authorized decision-maker; owner: Caleb Hassan.

### 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-3303-D594, while the corroborating source states the later status register marks it open and escalated in CB-PC-3303-M830.

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 2026-09-10, issue a corrective notice using the contractually operative method; owner: Leona Park.

### 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 Florida 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 2026-09-10, escalate the conflict to the responsible legal and business owners; owner: Isaac Romero.

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

The records do not reconcile for trading-window violation: one source states the threshold is 8% with no stated tolerance, while the corroborating source states the applied threshold is 12% 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 2026-09-10, document the governing interpretation before the deadline; owner: Sofia Bennett.

### 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-cypress_community_bancorp@example.test, while the corroborating source states the only delivery record was sent to archive-related_party_transactions_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 2026-09-10, place the affected population on hold pending reconciliation; owner: Adrian Mensah.

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

The records do not reconcile for related-party disclosure gap: one source states the governed population contains 180 records through 2025-05-15, while the corroborating source states the certification covers 54 records through 2025-06-10.

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 2026-09-10, amend the closing or response checklist with a dated cure item; owner: Willa Novak.

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

The records do not reconcile for equity-plan share mismatch: one source states the operative date is 2026-01-09 under control reference CB-PC-3303-I171, while the corroborating source states the acknowledged date is 2026-01-27 under response reference CB-PC-3303-R590.

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 2026-09-10, obtain a signed ratification and update the controlling register; owner: Theo Laurent.

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

The records do not reconcile for non-GAAP reconciliation issue: one source states the controlling amount is $4,399,273.00, while the corroborating source states the reconciliation and counterparty record use $4,515,046.00.

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 2026-09-10, recalculate the exposure and preserve the supporting ledger; owner: Amara Patel.

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

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

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 2026-09-10, secure written consent from the authorized decision-maker; owner: Henry Cho.

### 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-3303-L570, while the corroborating source states the later status register marks it open and escalated in CB-PC-3303-U274.

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 2026-09-10, issue a corrective notice using the contractually operative method; owner: Nadine Flores.

### 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 Florida 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 2026-09-10, escalate the conflict to the responsible legal and business owners; owner: Micah Sullivan.

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

The records do not reconcile for debt-covenant disclosure: one source states the threshold is 9% 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 2026-09-10, document the governing interpretation before the deadline; owner: Farah Ibrahim.

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

The records do not reconcile for officer certification exception: one source states formal notice must use notices-cypress_community_bancorp@example.test, while the corroborating source states the only delivery record was sent to archive-related_party_transactions_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 2026-09-10, place the affected population on hold pending reconciliation; owner: Owen Delgado.

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

The records do not reconcile for board-matrix inconsistency: one source states the governed population contains 80 records through 2025-02-04, while the corroborating source states the certification covers 47 records through 2025-02-23.

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 2026-09-10, amend the closing or response checklist with a dated cure item; owner: Lena Varga.

## 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 cb100-093-cypress-bank 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 2026-09-10, obtain a signed ratification and update the controlling register; owner: Jonas Feld.

Before 2026-09-10, recalculate the exposure and preserve the supporting ledger; owner: Mei Whitaker.

Before 2026-09-10, secure written consent from the authorized decision-maker; owner: Caleb Hassan.

Before 2026-09-10, issue a corrective notice using the contractually operative method; owner: Leona Park.

Before 2026-09-10, escalate the conflict to the responsible legal and business owners; owner: Isaac Romero.

Before 2026-09-10, document the governing interpretation before the deadline; owner: Sofia Bennett.

Before 2026-09-10, place the affected population on hold pending reconciliation; owner: Adrian Mensah.

Before 2026-09-10, amend the closing or response checklist with a dated cure item; owner: Willa Novak.

Before 2026-09-10, obtain a signed ratification and update the controlling register; owner: Theo Laurent.

Before 2026-09-10, recalculate the exposure and preserve the supporting ledger; owner: Amara Patel.

Before 2026-09-10, secure written consent from the authorized decision-maker; owner: Henry Cho.

Before 2026-09-10, issue a corrective notice using the contractually operative method; owner: Nadine Flores.

Before 2026-09-10, escalate the conflict to the responsible legal and business owners; owner: Micah Sullivan.

Before 2026-09-10, document the governing interpretation before the deadline; owner: Farah Ibrahim.

Before 2026-09-10, place the affected population on hold pending reconciliation; owner: Owen Delgado.

Before 2026-09-10, amend the closing or response checklist with a dated cure item; owner: Lena Varga.

Prompt: You are securities and governance counsel for Cypress Community Bancorp. The client has asked for a board-ready risk assessment supported by a source-level tracker rather than a narrative-only summary. Vendor, loan, family relationship, board approval, and questionnaire records differ before the proxy filing date. Decision due 2026-09-10. Florida law governs; Nasdaq Stock Market is the forum. Treat dates, notice mechanics, approval evidence, and numerical reconciliations as independent controls. 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 'cb100-093-cypress-bank'.

Set matter_number to the released matter value 'CB-PC-3303'.

Set prepared_for to the released matter value 'Cypress Community Bancorp'.

Set as_of to the released matter value '2026-09-10'.

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 ['2025-11-04', 'CB-PC-3303-A705', '2025-12-01', 'CB-PC-3303-J215'].

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 ['2026-09-10', 'Jonas Feld'] 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 ['$985,073.00', '$1,236,646.00'].

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 ['2026-09-10', 'Mei Whitaker'] 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 ['Nora Chen', 'Caleb Hassan'].

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 ['2026-09-10', 'Caleb Hassan'] 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-3303-D594', 'open and escalated', 'CB-PC-3303-M830'].

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 ['2026-09-10', 'Leona Park'] 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', 'Florida'].

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 ['2026-09-10', 'Isaac Romero'] 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 ['8%', '12%'].

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 ['2026-09-10', 'Sofia Bennett'] 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-cypress_community_bancorp@example.test', 'archive-related_party_transactions_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 ['2026-09-10', 'Adrian Mensah'] 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 ['180 records', '2025-05-15', '54 records', '2025-06-10'].

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 ['2026-09-10', 'Willa Novak'] 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 ['2026-01-09', 'CB-PC-3303-I171', '2026-01-27', 'CB-PC-3303-R590'].

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 ['2026-09-10', 'Theo Laurent'] 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 ['$4,399,273.00', '$4,515,046.00'].

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 ['2026-09-10', 'Amara Patel'] 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 ['Nora Chen', 'Rafael Okafor'].

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 ['2026-09-10', 'Henry Cho'] 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-3303-L570', 'open and escalated', 'CB-PC-3303-U274'].

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 ['2026-09-10', 'Nadine Flores'] 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', 'Florida'].

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 ['2026-09-10', 'Micah Sullivan'] 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 ['9%', '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 ['2026-09-10', 'Farah Ibrahim'] 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-cypress_community_bancorp@example.test', 'archive-related_party_transactions_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 ['2026-09-10', 'Owen Delgado'] 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 ['80 records', '2025-02-04', '47 records', '2025-02-23'].

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 ['2026-09-10', 'Lena Varga'] 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-3303 production contains independently maintained records; a defensible answer must preserve each supported conflict and its cure owner.


# Counsel advice — Duneworks earnings-controls audit

## Executive assessment

For Duneworks Software, Inc. matter CB-PC-3304, the review identified 16 source-supported exceptions requiring action before 2026-09-14. The assessment concerns Disclosure Committee and the supplied record for California.

## 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 2025-04-18 under control reference CB-PC-3304-A805, while the corroborating source states the acknowledged date is 2025-05-20 under response reference CB-PC-3304-J915.

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 2026-09-14, obtain a signed ratification and update the controlling register; owner: Mei Whitaker.

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

The records do not reconcile for minutes-approval omission: one source states the controlling amount is $2,818,425.00, while the corroborating source states the reconciliation and counterparty record use $2,843,350.00.

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 2026-09-14, recalculate the exposure and preserve the supporting ledger; owner: Caleb Hassan.

### F-03 — 8-K deadline (high)

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

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 2026-09-14, secure written consent from the authorized decision-maker; owner: Leona Park.

### 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-3304-D390, while the corroborating source states the later status register marks it open and escalated in CB-PC-3304-M468.

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 2026-09-14, issue a corrective notice using the contractually operative method; owner: Isaac Romero.

### 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 California 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 2026-09-14, escalate the conflict to the responsible legal and business owners; owner: Sofia Bennett.

### 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 20% 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 2026-09-14, document the governing interpretation before the deadline; owner: Adrian Mensah.

### 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-duneworks_software_inc@example.test, while the corroborating source states the only delivery record was sent to archive-disclosure_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 2026-09-14, place the affected population on hold pending reconciliation; owner: Willa Novak.

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

The records do not reconcile for related-party disclosure gap: one source states the governed population contains 121 records through 2025-03-17, while the corroborating source states the certification covers 42 records through 2025-03-31.

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 2026-09-14, amend the closing or response checklist with a dated cure item; owner: Theo Laurent.

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

The records do not reconcile for equity-plan share mismatch: one source states the operative date is 2025-05-29 under control reference CB-PC-3304-I366, while the corroborating source states the acknowledged date is 2025-07-10 under response reference CB-PC-3304-R120.

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 2026-09-14, obtain a signed ratification and update the controlling register; owner: Amara Patel.

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

The records do not reconcile for non-GAAP reconciliation issue: one source states the controlling amount is $4,154,814.00, while the corroborating source states the reconciliation and counterparty record use $4,426,128.00.

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 2026-09-14, recalculate the exposure and preserve the supporting ledger; owner: Henry Cho.

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

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

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 2026-09-14, secure written consent from the authorized decision-maker; owner: Nadine Flores.

### 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-3304-L347, while the corroborating source states the later status register marks it open and escalated in CB-PC-3304-U188.

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 2026-09-14, issue a corrective notice using the contractually operative method; owner: Micah Sullivan.

### 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 California 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 2026-09-14, escalate the conflict to the responsible legal and business owners; owner: Farah Ibrahim.

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

The records do not reconcile for debt-covenant disclosure: one source states the threshold is 2% with no stated tolerance, while the corroborating source states the applied threshold is 8% 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 2026-09-14, document the governing interpretation before the deadline; owner: Owen Delgado.

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

The records do not reconcile for officer certification exception: one source states formal notice must use notices-duneworks_software_inc@example.test, while the corroborating source states the only delivery record was sent to archive-disclosure_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 2026-09-14, place the affected population on hold pending reconciliation; owner: Lena Varga.

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

The records do not reconcile for board-matrix inconsistency: one source states the governed population contains 48 records through 2025-05-23, while the corroborating source states the certification covers 52 records through 2025-06-16.

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 2026-09-14, amend the closing or response checklist with a dated cure item; owner: Samuel Kim.

## 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 cb100-094-duneworks 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 2026-09-14, obtain a signed ratification and update the controlling register; owner: Mei Whitaker.

Before 2026-09-14, recalculate the exposure and preserve the supporting ledger; owner: Caleb Hassan.

Before 2026-09-14, secure written consent from the authorized decision-maker; owner: Leona Park.

Before 2026-09-14, issue a corrective notice using the contractually operative method; owner: Isaac Romero.

Before 2026-09-14, escalate the conflict to the responsible legal and business owners; owner: Sofia Bennett.

Before 2026-09-14, document the governing interpretation before the deadline; owner: Adrian Mensah.

Before 2026-09-14, place the affected population on hold pending reconciliation; owner: Willa Novak.

Before 2026-09-14, amend the closing or response checklist with a dated cure item; owner: Theo Laurent.

Before 2026-09-14, obtain a signed ratification and update the controlling register; owner: Amara Patel.

Before 2026-09-14, recalculate the exposure and preserve the supporting ledger; owner: Henry Cho.

Before 2026-09-14, secure written consent from the authorized decision-maker; owner: Nadine Flores.

Before 2026-09-14, issue a corrective notice using the contractually operative method; owner: Micah Sullivan.

Before 2026-09-14, escalate the conflict to the responsible legal and business owners; owner: Farah Ibrahim.

Before 2026-09-14, document the governing interpretation before the deadline; owner: Owen Delgado.

Before 2026-09-14, place the affected population on hold pending reconciliation; owner: Lena Varga.

Before 2026-09-14, amend the closing or response checklist with a dated cure item; owner: Samuel Kim.

Prompt: You are securities and governance counsel for Duneworks Software, Inc. Several workstreams have maintained separate versions of the truth; your assignment is to produce one auditable legal view. Sales adjustments, non-GAAP metrics, guidance drafts, and certification exceptions were tracked differently across finance and legal files. Decision due 2026-09-14. California law governs; New York Stock Exchange is the forum. Distinguish a missing document from an affirmative contradiction in the documents that are present. 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 'cb100-094-duneworks'.

Set matter_number to the released matter value 'CB-PC-3304'.

Set prepared_for to the released matter value 'Duneworks Software, Inc.'.

Set as_of to the released matter value '2026-09-14'.

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 ['2025-04-18', 'CB-PC-3304-A805', '2025-05-20', 'CB-PC-3304-J915'].

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 ['2026-09-14', 'Mei Whitaker'] 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 ['$2,818,425.00', '$2,843,350.00'].

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 ['2026-09-14', 'Caleb Hassan'] 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 ['Dominic Alvarez', 'Isaac Romero'].

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 ['2026-09-14', 'Leona Park'] 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-3304-D390', 'open and escalated', 'CB-PC-3304-M468'].

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 ['2026-09-14', 'Isaac Romero'] 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', 'California'].

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 ['2026-09-14', 'Sofia Bennett'] 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%', '20%'].

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 ['2026-09-14', 'Adrian Mensah'] 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-duneworks_software_inc@example.test', 'archive-disclosure_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 ['2026-09-14', 'Willa Novak'] 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 ['121 records', '2025-03-17', '42 records', '2025-03-31'].

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 ['2026-09-14', 'Theo Laurent'] 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 ['2025-05-29', 'CB-PC-3304-I366', '2025-07-10', 'CB-PC-3304-R120'].

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 ['2026-09-14', 'Amara Patel'] 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 ['$4,154,814.00', '$4,426,128.00'].

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 ['2026-09-14', 'Henry Cho'] 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 ['Dominic Alvarez', 'Dominic Alvarez'].

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 ['2026-09-14', 'Nadine Flores'] 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-3304-L347', 'open and escalated', 'CB-PC-3304-U188'].

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 ['2026-09-14', 'Micah Sullivan'] 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', 'California'].

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 ['2026-09-14', 'Farah Ibrahim'] 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 ['2%', '8%'].

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 ['2026-09-14', 'Owen Delgado'] 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-duneworks_software_inc@example.test', 'archive-disclosure_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 ['2026-09-14', 'Lena Varga'] 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 ['48 records', '2025-05-23', '52 records', '2025-06-16'].

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 ['2026-09-14', 'Samuel Kim'] 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-3304 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.