controls/README.md

# FilingsBench Controls v0.1 candidate slice

This issuer-disjoint slice contains 12 SEC-filed primary HTML documents: ten 10-Ks and two 10-Qs.
It balances five effective and five ineffective annual ICFR conclusions, and includes two quarterly
cases where the correct behavior is to extract disclosure-controls effectiveness while abstaining
on unsupported annual ICFR and material-weakness labels.

The four fields are `icfr_effectiveness`, `disclosure_controls_effectiveness`,
`material_weakness_disclosed`, and `remediation_status`. See
[`docs/controls_annotation_guidelines.md`](../../docs/controls_annotation_guidelines.md) for exact
definitions and adversarial rules.

These labels are `candidate_pending_independent_review`. They were read from filed SEC HTML but
have not been independently double-annotated or adjudicated, so this slice is not described as
human-gold. The raw predictions remain separate from the labels.

Rebuild and evaluate with:

```bash
finstruct controls-dataset build
finstruct controls-benchmark run data/filingsbench_controls_v0.1/records.jsonl
```