Reporting clocks can start before certainty

Hand-drawn sketch: The clock starts before the answers. Statutory reporting runs from when you became aware, not from when you were sure.

Regulatory reporting deadlines usually begin when you become aware, not when you understand.

That is uncomfortable, because early awareness is exactly when you know least. Waiting for certainty can breach the deadline; reporting early means reporting something incomplete. The deadlines assume this and expect updates. Knowing which clocks apply, and when they start, is something to establish before rather than during.

Reporting clocks can start before certainty

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