What the document-checks register means
A listing is never labelled verified. It carries a register: one row per fact, with the evidence examined, the procedure performed, the finding, the reviewer's role and the date. Rows age and expire. Exceptions stay visible.
The caption every register carries
Seller-commissioned document checks, completed [date]. Each row identifies evidence examined, procedure performed and finding; [N] items remain unverified. No audit opinion or assurance conclusion is expressed. This does not establish absence of undisclosed liabilities or replace buyer diligence.
The bracketed date and count are filled from the register itself. Nothing else in the caption changes.
The word “verified”
It is used only for a single, narrowly identified fact together with the method and the date on which it was examined. It is never used of a company, a listing, or a seller. “Document checks” is the phrase for the work as a whole, and a register row marked Checked is a statement about that row alone.
An illustrative register
Illustrative — not a real company. Note the expired litigation row and the charges exception: both count as unverified in the caption.
Document checks register
Seller-commissioned document checks, completed 10 September 2026. Each row identifies evidence examined, procedure performed and finding; 2 items remain unverified. No audit opinion or assurance conclusion is expressed. This does not establish absence of undisclosed liabilities or replace buyer diligence.
| Field | Claim | Evidence examined | Period | Checked on | Reviewer | Status |
|---|---|---|---|---|---|---|
| Annual return FY 2024-25 | Filed with the Registrar | Form as filed, SRN on record | FY 2024-25 | 2026-09-10 | CA (partner) | Checked |
| GST returns | All monthly returns filed to August 2026 | Portal filing history | Apr 2025 – Aug 2026 | 2026-09-10 | CA (partner) | Checked |
| Charges register | No charge outstanding | Registrar index of charges | As at 10 Sep 2026 | 2026-09-10 | CS (member adviser) | Exception: One satisfied charge not yet marked satisfied on the index |
| Litigation | No pending proceedings | Seller declaration; court search | As at 10 Sep 2026 | 2026-06-01 | CA (partner) | Expired 2026-08-31 |
A row marked Checked records a single fact, the procedure that examined it and the date. It is not a statement about the company as a whole.
Fields in every row
- Field
- The record examined, named specifically
- Claim
- What the seller asserts about it
- Evidence examined
- The document or source, not a description of it
- Period
- The period the evidence covers
- Checked on
- The date the procedure was performed
- Reviewer
- A professional role, not a name, on the public row
- Exception
- Any adverse or unverifiable finding, stated
- Expiry
- When the row stops being current; expired rows count as unverified