GDPR | Data Protection | Regulatory | Corporate Governance | Periodic Audit
This Compliance Checklist for [Company Name] as of [Date] verifies adherence to GDPR, data protection, labor laws, corporate governance. Perform quarterly per GDPR Art. 5 (Data Protection Principles). Legal Framework: German BDSG, German ArbZG (Working Hours).
| Item | Status | Notes |
|---|---|---|
| ☐ Privacy Policy published & updated annually per GDPR Art. 13-14 | ☐ ✓ | ☐ ✗ | [URL/Date] |
| ☐ DPA (Data Processing Agreement) signed with all vendors per GDPR Art. 28 | ☐ ✓ | ☐ ✗ | [Vendors listed] |
| ☐ Data breach notification procedures in place per GDPR Art. 33-34 | ☐ ✓ | ☐ ✗ | Notify within 72 hours |
| ☐ Standard Contractual Clauses (SCC) for international data transfers per EU Decision 2021/914 | ☐ ✓ | ☐ ✗ | [Countries] |
| ☐ Data subject rights procedures (access, rectification, erasure, portability) per GDPR Art. 15-22 | ☐ ✓ | ☐ ✗ | Response time: 30 days |
| ☐ Encryption at rest (AES-256) & in transit (TLS 1.2+) per GDPR Art. 32 | ☐ ✓ | ☐ ✗ | [Systems] |
| ☐ Audit log retention ≥6 months per GDPR Art. 5(1)(e) | ☐ ✓ | ☐ ✗ | Test recovery monthly |
| Item | Status | Notes |
|---|---|---|
| ☐ Cookie consent banner deployed per ePrivacy Directive 2002/58 | ☐ ✓ | ☐ ✗ | [Banner type] |
| ☐ Separate opt-in for analytics/marketing (not "Accept All" pre-checked) | ☐ ✓ | ☐ ✗ | Must be affirmative |
| ☐ Cookie Policy linked from banner & main website | ☐ ✓ | ☐ ✗ | [URL] |
| ☐ Withdraw consent functionality active | ☐ ✓ | ☐ ✗ | User can change preferences anytime |
| Item | Status | Notes |
|---|---|---|
| ☐ Employee contracts signed per German BGB §611a | ☐ ✓ | ☐ ✗ | Include IP assignment, confidentiality |
| ☐ Working hours compliant with German ArbZG (max 10 hrs/day) | ☐ ✓ | ☐ ✗ | Audit monthly timesheets |
| ☐ Rest periods compliant (min 11 hrs/day rest per law) | ☐ ✓ | ☐ ✗ | [Policy in place] |
| ☐ Payroll taxes withheld & remitted monthly per tax code | ☐ ✓ | ☐ ✗ | Deadline: 10th of next month |
| ☐ Contractor agreements signed; 1099s issued per IRC §3401 (US) | ☐ ✓ | ☐ ✗ | Amount >USD 600 triggers 1099-NEC |
| Item | Status | Notes |
|---|---|---|
| ☐ IP assignment agreements signed with all employees/contractors | ☐ ✓ | ☐ ✗ | Retroactive to project start date |
| ☐ Trade secret protection in place per EU Trade Secrets Directive | ☐ ✓ | ☐ ✗ | NDA executed; access restricted |
| ☐ Non-compete agreements compliant with BGB §90 (≤24 months max) | ☐ ✓ | ☐ ✗ | [Duration] |
| Item | Status | Notes |
|---|---|---|
| ☐ Cap table updated after each financing round | ☐ ✓ | ☐ ✗ | Last update: [Date] |
| ☐ Board minutes maintained (if required by jurisdiction) | ☐ ✓ | ☐ ✗ | Meetings ≥quarterly |
| ☐ Stock option grants documented with 409A valuations per IRC §409A | ☐ ✓ | ☐ ✗ | Avoid adverse tax treatment |
| Item | Status | Notes |
|---|---|---|
| ☐ Anti-Bribery Compliance (FCPA/UK Bribery Act) per FCPA 15 USC §78dd | ☐ ✓ | ☐ ✗ | No payments to government officials; gifts/entertainment |
| ☐ Export Control Compliance (ITAR/EAR) per EAR 15 CFR §740 | ☐ ✓ | ☐ ✗ | If exports: verify country restrictions (Iran, NK, Syria, etc.) |
| ☐ Sanctions Screening per US OFAC Sanctions | ☐ ✓ | ☐ ✗ | Screen vendors/customers against OFAC lists monthly |
| Item | Status | Notes |
|---|---|---|
| ☐ Financial Statements prepared per GAAP/IFRS standards per FASB (Financial Accounting Standards Board) | ☐ ✓ | ☐ ✗ | Annual audit ≥USD 10M revenue |
| ☐ Tax Compliance: Federal, state, local, VAT/GST per IRC (Internal Revenue Code) | ☐ ✓ | ☐ ✗ | Filing deadlines met; no penalties |
| ☐ Material Contracts Registered (M&A, loans, partnerships) per SEC Regulations | ☐ ✓ | ☐ ✗ | If public company: 8-K disclosure within 4 business days |
Last Audit Date: [Date]
Auditor: [Name / Internal]
Findings: [List any gaps]
Remediation Plan: [Timeline for fixes]
Completed by: [Name] | Date: [Date] | Next Review: [Date + 90 days]