Sourcing & Attribution Guidelines
We prefer named, on-the-record sources. If a source requests anonymity, an editor must understand the source's identity, motive and basis of knowledge before deciding whether the information can be used.
- On the Record: Information and identity can be quoted and published directly.
- On Background: Information can be quoted directly, but source identity is protected through a generic, accurate descriptor (e.g. 'a senior SEC enforcement official').
- Deep Background: Information may be used for investigative guidance and corroboration, but may not be quoted or attributed directly to the source.

