# External source check (SMA-FLIP-20260831)

Checked 2026-09-04 with `scripts/verify-external-sources.py` (GET, follow redirects, 25s timeout). None of these pages audited this fixture. Machine log: [`external-source-check-SMA-FLIP-20260831.json`](./external-source-check-SMA-FLIP-20260831.json).

| Source | Requested URL | Final URL | HTTP | Title SHA-256 | Note | Use |
|---|---|---|---|---|---|---|
| Assessing Data Reliability | https://www.gao.gov/products/gao-20-283g | https://www.gao.gov/products/gao-20-283g | 200 | 4b63162eff92e4ec |  | Accuracy, completeness, and fitness-for-purpose context |
| Accounting Standards Codification | https://asc.fasb.org/ | https://asc.fasb.org/ | 403 | 33b94c72f2ecad9d | http 403 | Authoritative U.S. GAAP research entry point; company accounting requires qualified review |
| Monthly Retail Trade | https://www.census.gov/retail/index.html | https://www.census.gov/retail/index.html | 200 | c37ec9d013d055da |  | Official aggregate retail statistics and methodology context |
| Cybersecurity Framework | https://www.nist.gov/cyberframework | https://www.nist.gov/cyberframework | 200 | 4d6f61ccaba4c3c1 |  | Cybersecurity risk-management context |
| Secure by Design | https://www.cisa.gov/secure-by-design | https://www.cisa.gov/secure-by-design | 404 | c9815cc6859cba21 | http 404 | Product-security principles |

Keep original requested URLs. Re-check at decision time.