You might think that once you draft your Form 10-K or 10-Q and prepare it for submission to the Edgar filing system, you’re pretty much home free and the chance for errors is behind you.

You’d be wrong.

The plain truth is that companies have many “opportunities” for error between Edgarization and filing their periodic reports with the Securities and Exchange Commission. When you examine the number of amendments that are submitted after a filing—what I call “attention deficit filings”—it’s clear that a few thoughtful precautionary steps can dramatically reduce the number of missteps we see here.

Before I begin this journey, ...