compliance-tracking

name

compliance-tracking

description

Regulatory compliance monitoring skill for tracking legal and regulatory requirements. Use when the user needs assistance with compliance calendars, regulatory tracking, audit preparation, compliance reporting, or regulatory change management. Triggers on keywords like "compliance", "regulatory", "audit", "filing deadline", "compliance calendar", "regulatory change", "compliance report", "annual report", "periodic filing".

Compliance Tracking

This skill provides expert guidance for monitoring and managing legal and regulatory compliance obligations.

Core Capabilities

1. Compliance Calendar

• Filing deadlines
• Periodic requirements
• Renewal dates
• Audit schedules

2. Regulatory Monitoring

• Regulatory changes
• New requirements
• Industry developments
• Enforcement trends

3. Compliance Reporting

• Status dashboards
• Risk assessments
• Gap analysis
• Remediation tracking

4. Audit Support

• Document preparation
• Audit response
• Remediation planning
• Post-audit follow-up

Compliance Calendar Framework

Calendar Categories

Category	Examples
Corporate	Annual reports, franchise taxes, registered agent
Securities	SEC filings, stock exchange requirements
Tax	Income tax, payroll tax, sales tax
Employment	EEO-1, OSHA logs, benefit plan filings
Industry-Specific	Licenses, permits, certifications
Contracts	Insurance renewals, lease renewals
Privacy	GDPR reports, CCPA updates

Annual Calendar Template

JANUARY
□ [1/15] Quarterly estimated tax payment (Q4)
□ [1/31] OSHA 300A posting deadline
□ [1/31] Form W-2/1099 distribution

FEBRUARY
□ [2/28] EEO-1 Component 1 reporting deadline
□ [2/28] Form 1099 filing (paper)

MARCH
□ [3/15] S-Corp/Partnership tax returns (or extension)
□ [3/31] Form 1099 filing (electronic)

APRIL
□ [4/15] Individual/C-Corp tax returns (or extension)
□ [4/15] Q1 estimated tax payment

MAY
□ [Varies] Beneficial ownership report updates

JUNE
□ [6/15] Q2 estimated tax payment
□ [6/30] FBAR filing deadline

JULY
□ [7/31] Form 5500 due (calendar year plans)

AUGUST
□ [Varies] State franchise tax filings

SEPTEMBER
□ [9/15] Q3 estimated tax payment
□ [9/15] Extended S-Corp/Partnership returns

OCTOBER
□ [10/15] Extended individual/C-Corp returns
□ [Varies] Annual report filings (varies by state)

NOVEMBER
□ [11/15] Extended Form 5500 due

DECEMBER
□ [12/15] Q4 estimated tax payment
□ [12/31] Year-end compliance review

Corporate Compliance

State Compliance Requirements

Requirement	Frequency	Responsible
Annual report	Annual	Legal/Corporate Secretary
Franchise tax	Annual	Tax/Finance
Registered agent	Ongoing	Legal
Foreign qualification	As needed	Legal
Good standing certificates	As needed	Legal

Corporate Governance Calendar

Item	Timing	Documentation
Annual board meeting	Per bylaws	Minutes, resolutions
Annual shareholder meeting	Per bylaws	Notice, minutes
Officer elections	Annual	Resolutions
Committee meetings	Per charter	Minutes
Audit committee	Quarterly	Minutes, reports

SEC Filing Deadlines (Public Companies)

Form	Large Accelerated	Accelerated	Non-Accelerated
10-K	60 days	75 days	90 days
10-Q	40 days	40 days	45 days
8-K	4 business days	4 business days	4 business days
Proxy	120 days before meeting	120 days	120 days

Employment Compliance

Required Postings

Posting	Requirement	Update Frequency
FLSA Minimum Wage	Federal	When rate changes
OSHA Safety	Federal	Permanent
EEO Poster	Federal	As updated
FMLA Notice	50+ employees	Permanent
State Requirements	Varies	Varies

Employment Filings

Filing	Due Date	Threshold
EEO-1	Annually (typically Feb-May)	100+ employees or federal contractor
VETS-4212	September 30	Federal contractors
OSHA 300A	Posted Feb 1 - April 30	10+ employees (most industries)
ACA Reporting	January 31 (employees), February 28/March 31 (IRS)	ALE (50+ FT employees)
Form 5500	7 months after plan year	Benefit plans

Industry-Specific Compliance

Financial Services

Requirement	Agency	Frequency
Call Reports	FDIC/OCC	Quarterly
SAR/CTR Filing	FinCEN	As needed
CRA Reporting	FDIC/OCC	Annual
FINRA Filings	FINRA	Varies
SEC Registration	SEC	Annual

Healthcare

Requirement	Agency	Frequency
HIPAA Risk Assessment	HHS	Annual (recommended)
Medicare Cost Reports	CMS	Annual
Stark/AKS Compliance	OIG	Ongoing
License Renewals	State	Varies
DEA Registration	DEA	Every 3 years

Environmental

Requirement	Agency	Frequency
Tier II Reports	EPA	March 1 annually
TRI Reporting	EPA	July 1 annually
Air Emissions Reports	EPA/State	Varies
Hazardous Waste Reports	EPA/State	Biennial
Stormwater Reports	EPA/State	Annual

Compliance Program Elements

Program Framework

1. GOVERNANCE
   - Board/executive oversight
   - Compliance officer
   - Compliance committee
   - Clear accountability

2. POLICIES AND PROCEDURES
   - Code of conduct
   - Specific compliance policies
   - Procedures and controls
   - Regular updates

3. TRAINING AND COMMUNICATION
   - New hire training
   - Annual refresher training
   - Role-specific training
   - Communication of updates

4. MONITORING AND AUDITING
   - Risk assessments
   - Internal audits
   - Testing controls
   - Metrics and KPIs

5. REPORTING AND INVESTIGATION
   - Hotline/reporting channels
   - Investigation procedures
   - Documentation
   - Non-retaliation

6. ENFORCEMENT AND DISCIPLINE
   - Consistent enforcement
   - Appropriate discipline
   - Incentive integration
   - Documentation

7. RESPONSE AND REMEDIATION
   - Issue remediation
   - Root cause analysis
   - Process improvement
   - Corrective actions

Risk Assessment Process

┌─────────────────────────────────────────────────┐
│  1. Identify Compliance Obligations              │
│     - Regulatory requirements                    │
│     - Contractual obligations                    │
│     - Industry standards                         │
└─────────────────────────────────────────────────┘
                      │
                      ▼
┌─────────────────────────────────────────────────┐
│  2. Assess Inherent Risk                         │
│     - Likelihood of violation                    │
│     - Potential impact/severity                  │
│     - Regulatory focus areas                     │
└─────────────────────────────────────────────────┘
                      │
                      ▼
┌─────────────────────────────────────────────────┐
│  3. Evaluate Controls                            │
│     - Existing controls                          │
│     - Control effectiveness                      │
│     - Control gaps                               │
└─────────────────────────────────────────────────┘
                      │
                      ▼
┌─────────────────────────────────────────────────┐
│  4. Determine Residual Risk                      │
│     - Risk after controls                        │
│     - Risk acceptance decisions                  │
│     - Prioritization                             │
└─────────────────────────────────────────────────┘
                      │
                      ▼
┌─────────────────────────────────────────────────┐
│  5. Develop Remediation Plan                     │
│     - Gap closure actions                        │
│     - Resource allocation                        │
│     - Timeline and milestones                    │
└─────────────────────────────────────────────────┘

Regulatory Change Management

Change Monitoring Process

1. Identify: Monitor regulatory sources, industry publications
2. Assess: Determine applicability and impact
3. Plan: Develop implementation approach
4. Implement: Execute necessary changes
5. Document: Record changes and compliance
6. Monitor: Ongoing compliance verification

Regulatory Sources

Source	Type	URL
Federal Register	Federal rules	federalregister.gov
Congress.gov	Legislation	congress.gov
SEC	Securities	sec.gov
FinCEN	Financial crimes	fincen.gov
HHS	Healthcare	hhs.gov
EPA	Environmental	epa.gov
State agencies	State regulations	[state].gov

Compliance Metrics

Key Performance Indicators

Metric	Measurement	Target
Training completion	% complete on time	>95%
Policy attestation	% acknowledged	100%
Filing timeliness	% on-time filings	100%
Issue resolution	Days to close	<30 days
Audit findings	# of findings	Declining
Hotline reports	# per employee	Varies

Dashboard Elements

• Filing calendar status (upcoming/overdue)
• Training compliance rates
• Open issues/remediation status
• Risk assessment summary
• Audit schedule and findings
• Regulatory change tracking

Integration with Other Skills

• corporate-ma: Transaction compliance
• healthcare-law: HIPAA compliance
• environmental-law: Environmental compliance
• employment-labor: Employment compliance
• tax-law: Tax compliance

Reference Files

For detailed guidance:

• references/calendar-templates.md - Compliance calendar formats
• references/program-checklists.md - Compliance program elements
• references/audit-prep.md - Audit preparation guide