The two sample policies included in this tool outline procedures to ensure content quality when creating financial statements and related disclosures. 

In these samples, the responsible financial reporting team member reads and analyzes the data sent by experts in the subject matter and updates the report as appropriate. The responsible financial reporting team member may improve language and grammar; validate the information with other sources (including officers); tie information to the financial statements, general ledger and other source documents; and prepare supporting work papers. Supporting documentation may include reconciliations that tie to the general ledger.