Finance & AccountingOpen accessPublished 3 Oct 2026
Compare a current filing or disclosure against its prior version to surface cited change findings: changed language, new or removed risk factors, restatement/non-reliance wording, and added or changed material exhibits — each with a section- or exhibit-level citation to the version it came from. Use when a research associate asks "what changed between these two 10-Ks / 10-Qs / 8-Ks / proxies", wants a diff of risk factors, MD&A, or the exhibit index, or needs a review-ready change pack routed to the right human reviewer. HARD BOUNDARY: it detects and cites changes only; it never determines materiality, legal significance, or investment implication, never concludes that a …