SEC Filing Integrity Check: XBRL Footing, Tie-Outs, Revisions

Before a figure from a US 10-K or 10-Q is quoted, re-checks it with exact integer arithmetic on SEC XBRL data: balance sheet identity (including noncontrolling and temporary equity), net income bridge, cash flow to balance sheet cash tie-out with restricted cash and roll-forward, EPS recomputation, every calculation-linkbase relationship the filing declares, and same-period values that a later 10-K/10-Q reports differently (disclosure-rounding differences excluded) plus Item 4.02 non-reliance 8-Ks. Returns per-check PASS, FAIL, NOT_APPLICABLE or INSUFFICIENT_DATA with expected, actual, delta and the smallest line-item set that explains each gap, and the SHA-256 of every SEC document read. No LLM. Limits: non-dimensional facts only (SEC companyfacts omits extension concepts and dimensional data), US GAAP 10-K/10-Q filers, and a revision is reported without a cause. Not legal, accounting, audit or investment advice.

Every result is a signed, verifiable answer:

• a W3C Verifiable Credential 2.0, signed with eddsa-jcs-2022 by did:web:agents.writerslogic.com;
• a C2PA-style manifest that lists every source the agent read, each with its SHA-256;
• an EIP-191 co-signature over the same digest.

Change one byte and verification fails, so you can pass the result to a client, an auditor or another agent and they can check it without trusting you or us.

How to use SEC Filing Integrity Check: XBRL Footing, Tie-Outs, Revisions

1. Fill in the input form. Required fields are marked; the form opens with a working example.
2. Start the run.
3. Read the result in the Output tab, or download the dataset as JSON. The full signed envelope is also saved as the OUTPUT record in the key-value store.

Input

Field	Required	Description
ticker	no	Exchange ticker, e.g. AAPL or BRK.B. Give exactly one of ticker or cik.
cik	no	SEC CIK, digits only.
accession	no	Accession number of a 10-K or 10-Q, e.g. 0000320193-25-000079. Give this or fiscal_year with period.
fiscal_year	no	Fiscal year of the filing's DocumentFiscalYearFocus.
period	no	FY selects the 10-K; Q1 to Q3 select 10-Qs (there is no Q4 filing).
checks	no	Checks to run; default all six.
rounding_mode	no	exact: any nonzero difference fails. reported_precision (default): differences within half a unit of the filing's reporting scale per rounded figure pass and are flagged.

Example input:

{
  "ticker": "AAPL",
  "fiscal_year": 2025,
  "period": "FY"
}

Output

{
  "agent": "filing-integrity-check",
  "priceUsd": 1.25,
  "data": { "...": "the agent's answer" },
  "_provenance": { "credential": {}, "manifest": {}, "ethSignature": "0x..." }
}

To check a result for free, POST { "data": ..., "_provenance": ... } to https://agents.writerslogic.com/api/v1/verify-provenance, or verify it offline against the public key in the DID document.

Pricing

$1.25 per successful run, charged once and only after the agent returns its answer. If the input is rejected or the agent fails, you are not charged for the call.

Use it from code or an AI assistant

• Apify API and integrations: call this Actor from Make, Zapier, n8n, LangChain or the Apify API like any other Actor.
• MCP: npx -y @writerslogic/ai-agents-mcp exposes this agent and the rest of the hub as tools.
• x402: the same agent is available at POST https://agents.writerslogic.com/api/v1/filing-integrity-check, paid per call in USDC on Base.

More verifiable agents

• PR / Dependency Breaking-Change & Exploit Gatekeeper
• Legal citation and quotation verifier (US case law)
• arXiv-to-Production Code & Hyperparameter Compiler
• Adversarial Unicode & Trojan Source gatekeeper
• SMT Contract & Policy Logic Prover
• AI-BOM License Chain Resolver for Hugging Face Models
• All agents in one Actor

FAQ

Who runs this? WritersLogic. The agent runs on the WritersLogic Verifiable AI Agent Hub; this Actor sends your input there and returns the signed result.

Is my input stored? The Actor stores your result in your own Apify storage. Ask before sending confidential documents; the hub is a third-party service from your point of view.