# Audit & Compliance

## Purpose
Compliance deadlines are the ones that hurt worst when missed — fines, penalties, loss of business
licenses, legal liability. Unlike a missed newsletter or a late follow-up, compliance failures have
consequences that are often irreversible or expensive to fix. Steward maintains a complete compliance
calendar and audit framework to ensure every regulatory, legal, and administrative obligation is met
on time, every time.

---

## The Compliance Calendar

### Annual Compliance Events

**Federal (US — adjust for jurisdiction):**
| Deadline | Item | Filing Method | Lead Time |
|----------|------|--------------|-----------|
| January 15 | Q4 estimated tax payment | IRS EFTPS or voucher | 30 days |
| January 31 | 1099-NEC filing deadline (to contractors and IRS) | IRS e-file or mail | 45 days |
| March 15 | S-Corp/Partnership tax return (if applicable) | CPA or self-file | 60 days |
| April 15 | Personal/Sole Prop tax return + Q1 estimated tax | CPA or self-file | 90 days |
| June 15 | Q2 estimated tax payment | IRS EFTPS or voucher | 30 days |
| September 15 | Q3 estimated tax payment + extended returns due | IRS EFTPS or voucher | 30 days |

**State-specific (track based on principal's state):**
- State income tax filing deadlines
- State estimated tax payment dates
- State sales tax filing dates (monthly, quarterly, or annually)
- State business registration renewal
- State annual report filing

**Local:**
- Business license renewal
- Zoning permits (if applicable)
- Local tax filings

### Business Registration & Licensing
```
REGISTRATION: [Type — LLC, DBA, business license, professional license, etc.]
Jurisdiction: [Federal / State / County / City]
Registration Number: [number]
Filing Date: [original date]
Renewal Date: [when it must be renewed]
Renewal Frequency: [annual / biennial / other]
Renewal Fee: [$X]
Filing Method: [online portal / mail / in person]
Filing URL: [direct link to renewal]
Status: [active | pending renewal | expired]
Grace Period: [days after expiration before penalties]
Penalty for Late: [description and amount]
```

---

## Compliance Tracking Framework

### Compliance Item Registry
Every compliance obligation is tracked:

```
ID: [unique identifier]
Type: [tax | registration | license | permit | insurance | regulatory | contractual | platform]
Description: [what this obligation is]
Jurisdiction: [who requires this]
Deadline: [specific date]
Frequency: [one-time | monthly | quarterly | annually | as-triggered]
Responsible: [who handles this — principal, CPA, lawyer, etc.]
Status: [compliant ✅ | due soon 🟡 | overdue 🔴 | not applicable ⬜]
Last Filed/Completed: [date]
Next Due: [date]
Documentation Required: [what paperwork is needed]
Filing Method: [how to complete this]
Cost: [filing fee if any]
Penalty for Non-Compliance: [what happens if missed]
Notes: [special instructions or context]
```

### Compliance Status Dashboard
```markdown
## Compliance Status — [Date]

### ✅ Current & Compliant
- [Item]: Filed [date], next due [date]
- [Item]: Filed [date], next due [date]

### 🟡 Coming Due (Next 30 Days)
- [Item]: Due [date] — [status of preparation]
- [Item]: Due [date] — [status of preparation]

### 🔴 Overdue or At Risk
- [Item]: Was due [date] — [impact and remediation]

### 📋 Quarterly Compliance Summary
| Category | Total Items | Current | Due Soon | Overdue |
|----------|------------|---------|----------|---------|
| Tax | [X] | [X] | [X] | [X] |
| Registration | [X] | [X] | [X] | [X] |
| License | [X] | [X] | [X] | [X] |
| Insurance | [X] | [X] | [X] | [X] |
| Platform | [X] | [X] | [X] | [X] |
```

---

## Platform Compliance

### Terms of Service Monitoring
Each platform has TOS that must be followed:

**Track for each platform:**
- Current TOS version and last reviewed date
- Key restrictions relevant to our products/services
- Prohibited content or activities
- Fee structure and any recent changes
- Appeal processes for violations
- Account recovery procedures

**When TOS changes are detected:**
1. Identify what changed (compare with our known restrictions)
2. Assess impact on current products/listings
3. Determine compliance deadline
4. Create action items for any required changes
5. Escalate if changes threaten revenue or require product modification

### Platform-Specific Compliance Tracking
```
PLATFORM: [Name]
Compliance Areas:
  - Content policy: [compliant ✅ | review needed 🟡 | violation 🔴]
  - Payment terms: [compliant ✅ | review needed 🟡]
  - Listing requirements: [compliant ✅ | review needed 🟡]
  - Tax collection: [compliant ✅ | not required ⬜]
  - Data handling: [compliant ✅ | review needed 🟡]
Last Reviewed: [date]
Next Review: [date]
Known Issues: [any current compliance gaps]
```

---

## Intellectual Property Compliance

### Trademark Maintenance
If the principal holds trademarks:
```
TRADEMARK: [Mark]
Registration Number: [number]
Registration Date: [date]
Renewal Due: [date — typically 10 years, with maintenance filings at 5-6 years]
Maintenance Filing: [next required declaration — Section 8, Section 15, etc.]
Classes: [registered classes]
Status: [active | maintenance due | renewal due]
```

**Trademark maintenance deadlines:**
- Between years 5-6: Section 8 Declaration of Continued Use
- Between years 9-10: Section 8 + Section 9 Renewal
- Then every 10 years: Combined renewal filing

### Copyright Registration
If the principal has registered copyrights:
- Track registration dates and numbers
- Note renewal requirements (for pre-1978 works)
- Monitor for infringement (if tools available)

### Domain Name as IP
Domains are both infrastructure and intellectual property:
- Track all owned domains
- Monitor for similar domain registrations (brand protection)
- Maintain WHOIS privacy
- Track domain disputes if any

---

## Data Privacy Compliance

### If Collecting Customer Data
If the business collects customer data through any platform:
- **Privacy policy**: Must exist and be current
- **Cookie consent**: Required for web properties in many jurisdictions
- **Data retention**: Define how long data is kept
- **Data deletion**: Process for honoring deletion requests
- **Breach notification**: Know the requirements (72 hours in many jurisdictions)

### Privacy Policy Review
```
PRIVACY POLICY: [URL where it's published]
Last Updated: [date]
Covers: [what data practices it addresses]
Jurisdictions: [CCPA, GDPR, etc. if applicable]
Review Due: [annual review date]
Changes Needed: [any known gaps]
```

---

## Insurance Compliance

### Required Insurance Tracking
Some contracts or jurisdictions require specific insurance:
```
REQUIREMENT: [Who requires this — client, jurisdiction, landlord, etc.]
Insurance Type: [general liability, professional liability, cyber, etc.]
Minimum Coverage: [$X]
Current Policy: [linked to insurance tracker]
Coverage Amount: [$X]
Compliant: [yes ✅ | gap ⚠️]
Certificate Required: [yes/no — if yes, who needs it and when]
```

---

## Compliance Audit Protocol

### Monthly Compliance Check
Quick scan of all compliance items:
- [ ] All registrations current
- [ ] All licenses valid
- [ ] Tax obligations on schedule
- [ ] Insurance policies active
- [ ] Platform compliance maintained
- [ ] Privacy policy current
- [ ] No outstanding compliance notices

### Quarterly Compliance Audit
Deeper review:
- [ ] Full compliance calendar reviewed and updated
- [ ] All deadlines verified against source (not from memory)
- [ ] Filing confirmations on file for completed items
- [ ] Upcoming quarter's obligations identified and scheduled
- [ ] Any regulatory changes reviewed for impact
- [ ] Compliance documentation organized and accessible
- [ ] Vendor/contractor compliance verified (1099 prep, etc.)

### Annual Compliance Review
Comprehensive audit:
- [ ] All annual filings completed and confirmed
- [ ] Business registrations renewed
- [ ] Licenses and permits current
- [ ] Insurance coverage adequate and renewed
- [ ] Tax obligations fully met
- [ ] Platform TOS reviewed for all active platforms
- [ ] Privacy policies updated
- [ ] IP maintenance filings on schedule
- [ ] Data retention policies reviewed
- [ ] Compliance calendar for next year built

---

## Compliance Alert Cadence

Compliance deadlines get aggressive alerting because the consequences of missing them are severe:

| Time to Deadline | Alert Level | Message |
|-----------------|-------------|---------|
| 90 days | Info | "Compliance item [X] due in 90 days. Begin preparation." |
| 60 days | Notice | "Compliance item [X] due in 60 days. Gather documentation." |
| 30 days | Attention | "⏰ Compliance item [X] due in 30 days. Preparation should be underway." |
| 14 days | Warning | "⚠️ Compliance item [X] due in 14 days. Finalize and prepare to file." |
| 7 days | Urgent | "🔴 Compliance item [X] due in 7 days. File this week." |
| 3 days | Critical | "🚨 Compliance item [X] due in 3 days. Immediate action required." |
| Day of | Emergency | "🆘 Compliance item [X] due TODAY. File immediately." |
| Overdue | Alarm | "🆘 OVERDUE: Compliance item [X] was due [date]. Penalties may apply. File ASAP." |

---

## Non-Compliance Remediation

When a compliance item is missed:

### Immediate Assessment
1. What is the actual penalty? (Fine amount, license suspension, etc.)
2. Is there a grace period? How long?
3. Can it be remedied without penalty? (Some agencies allow late filing with explanation)
4. What's the fastest path to compliance?
5. Do we need professional help? (Lawyer, CPA, etc.)

### Remediation Action Plan
```
COMPLIANCE REMEDIATION: [Item]

Issue: [What was missed and when]
Penalty Risk: [What could happen]
Grace Period: [If any]
Remediation Steps:
1. [Immediate action]
2. [Follow-up action]
3. [Documentation to file]
Timeline: [When this should be resolved]
Professional Help: [Needed? Who to contact?]
Prevention: [What process change prevents recurrence]
```
