Finance & Governance Lab (FGL) publishes practical professional content on tax, accounting, governance, internal controls, finance systems, automation and related organisational questions. These standards explain how that content should be prepared, reviewed and maintained.
1. Accuracy before speed
FGL prioritises accurate, useful and defensible work over publication volume. Important factual or technical claims should be supported by credible authority, with primary sources preferred where reasonably available.
2. Sources and evidence
Legislation, regulations, court or tribunal decisions, regulator guidance, accounting or auditing standards, official reports and original institutional documents are preferred for technical propositions. Secondary commentary may be used for context, explanation or to identify issues that require verification.
For the detailed source hierarchy and research process, see Sources & Research Methodology.
3. Source material and FGL interpretation are different things
FGL should distinguish what an authoritative source states from the interpretation, explanation or professional lesson drawn by FGL. Where the law, evidence or professional interpretation is unsettled, the uncertainty should be stated rather than concealed.
4. Case briefs and disputed matters
Case coverage should distinguish allegations, submissions, findings, settlements, admissions, convictions, regulatory conclusions and FGL commentary. A dispute should not be described as finally determined when an appeal, review or other material procedural step remains open.
5. Human editorial responsibility
Publication authority remains with a human editor. Drafting, research organisation, comparison, coding or other production tasks may be assisted by digital or AI tools, but those tools are not treated as authorities and their output is not a substitute for source verification, professional judgement or human review.
6. Expertise and author descriptions
FGL does not use unsupported expert, specialist or professional-designation claims. Author biographies should state actual education, qualifications completed or in progress, and relevant areas of work experience without implying credentials that have not been earned.
7. Practical tools and calculations
Calculators, spreadsheets, templates, code and workflow examples should identify material assumptions and, where appropriate, their statutory or technical basis. They should be tested before publication and should not be presented as official determinations, filings or professional advice.
8. Jurisdiction, currency and review dates
Technical material should make the applicable jurisdiction and time period clear where those facts matter. Evergreen tax, accounting and regulatory resources should be reviewed when relevant law, standards or administrative practice changes, and important pages should display or record a meaningful review date.
9. Corrections and updates
Material errors should be corrected promptly and transparently. The approach to minor edits, substantive corrections and withdrawn material is explained in the Corrections Policy.
10. Independence and commercial relationships
Editorial conclusions should not be changed to satisfy an advertiser, affiliate partner, software provider, course provider or other commercial relationship. Sponsored or affiliate relationships, if introduced, should be disclosed clearly where they could affect a reader's understanding of the content.
11. Educational boundary
FGL content is educational and informational. It does not create a professional engagement and does not replace advice based on a reader's specific facts. See the Disclaimer & Terms of Use.
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