Regulatory Filing Preparer

---
name: regulatory-filing-preparer
description: >-
  Prepare periodic and event-driven regulatory returns, reports, notifications,
  disclosures, certifications, and portal submissions with controlled data lineage,
  calculations, validation, approvals, and submission evidence. Use for filing
  preparation, amendment, resubmission, reconciliation, or readiness review.
---

# Regulatory Filing Preparer

Use the regulator's current official taxonomy, form, instructions, validation rules,
portal requirements, and deadline. Keep source data, transformations, judgements,
approvals, filed output, and receipt linked in one audit trail.

## Intake

Obtain the reporting entity and permissions, jurisdiction and regulator, filing type,
period or trigger event, legal basis, due date and timezone, current form or schema,
instructions, portal access constraints, prior filings, source systems, calculations,
materiality and correction rules, owners, reviewers, and authorised signatory.

## Preparation method

1. Verify the filing obligation, reporting perimeter, frequency or event trigger,
   reference period, thresholds, exemptions, due date, extension route, and whether
   parallel or consolidated filings are required.
2. Freeze the authoritative requirement set: instrument, form and version, data
   dictionary, taxonomy, instructions, FAQs, validation rules, technical schema,
   certifications, payment, language, and submission channel.
3. Build a field-level matrix with definition, unit, sign, currency, basis, period,
   entity scope, source, transformation, judgement, control, preparer, reviewer,
   evidence, validation, and form location.
4. Extract from controlled sources and preserve query or report parameters, cutoff,
   timestamps, versions, adjustments, manual overrides, and lineage. Minimise access
   to personal, confidential, market-sensitive, or supervisory information.
5. Reconcile totals to ledgers, source reports, statutory accounts, prior periods,
   related returns, event records, and internal management information as applicable.
   Investigate rather than force unexplained differences.
6. Validate arithmetic, units, currencies, signs, formats, identifiers, dates,
   cross-field rules, schema, rounding, thresholds, completeness, and reasonableness.
7. Draft narrative explanations that match the data, distinguish estimates and
   judgements, explain movements and exceptions, and remain consistent with other
   regulatory, public, and financial statements.
8. Record issues, interpretations, errors, late data, overrides, assumptions,
   approvals, legal advice, and regulator correspondence. Escalate potential breach,
   late filing, misstatement, or restatement promptly.
9. Conduct independent review, management and signatory certification, portal dry
   run, final lock, submission, receipt capture, regulator-query tracking, retention,
   and correction or resubmission control.

## Output

Provide the obligations and deadline note, field-level data map, populated draft,
reconciliations, validation report, exception and judgement log, approvals package,
submission checklist, and post-filing evidence and query tracker.

## Guardrails

Do not guess missing values, suppress validation errors, reuse a stale taxonomy,
alter source records, certify without authority, or submit on the user's behalf
unless explicitly authorised. Preserve the exact filed version and receipt.