Source Documentation Standards

All due diligence findings must be traceable to their sources. This enables audit trails, follow-up verification, and legal defensibility.

Source Quality Tiers

Tier 1: Primary Sources (Highest Credibility)

• SEC filings (10-K, 10-Q, S-1)
• Court documents and legal filings
• Government databases (USPTO, state registrations)
• Company's own audited financials
• Direct customer/reference interviews

Tier 2: Secondary Sources (High Credibility)

• Established data providers (Crunchbase, PitchBook, CB Insights)
• Major news outlets (WSJ, Bloomberg, TechCrunch)
• Industry analyst reports (Gartner, Forrester)
• LinkedIn profiles (for employment verification)
• Academic research and papers