This checklist provides an overview of new compliance items that should be addressed before 2014. The checklist also includes important ongoing year end requirements.

To use this checklist. Complete each item if compliance with that item has been documented. If the item is not applicable, check "N/A." If the you cannot check the box next to an item and the item is applicable, a procedure for compliance with such item should be developed as soon as possible.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.