diff --git a/finverify-terminal/backend/.gitignore b/finverify-terminal/backend/.gitignore
index 8b1c8d9..20bee6d 100644
--- a/finverify-terminal/backend/.gitignore
+++ b/finverify-terminal/backend/.gitignore
@@ -5,4 +5,4 @@ __pycache__/
 *.pyo
 
 data/
-*.db
\ No newline at end of file
+*.db.coverage
diff --git a/finverify-terminal/backend/tests/test_provider_base.py b/finverify-terminal/backend/tests/test_provider_base.py
new file mode 100644
index 0000000..7f3cf09
--- /dev/null
+++ b/finverify-terminal/backend/tests/test_provider_base.py
@@ -0,0 +1,43 @@
+from core.models import EvidenceTier
+from providers.base import resolve_provider_tier
+
+def test_sec_name_returns_primary_tier():
+    result = resolve_provider_tier("sec_edgar")
+    assert result == EvidenceTier.PRIMARY
+
+def test_fred_name_returns_secondary_tier():
+    result = resolve_provider_tier("fred_api")
+    assert result == EvidenceTier.SECONDARY
+
+def test_metadata_tier_overrides_name():
+    result = resolve_provider_tier(
+        "fred_api",
+        {"tier": "primary"}
+    )
+    assert result == EvidenceTier.PRIMARY
+
+def test_unknown_provider_defaults_to_user():
+    result = resolve_provider_tier("unknown_provider")
+    assert result == EvidenceTier.USER
+
+def test_model_name_returns_model_tier():
+    result = resolve_provider_tier("model_provider")
+
+    assert result == EvidenceTier.MODEL
+
+def test_valid_metadata_tier_id_used():
+    result = resolve_provider_tier(
+        "unknown_provider",
+        {"tier":"secondary"},
+    )
+
+    assert result == EvidenceTier.SECONDARY
+
+def test_invalid_metadata_falls_back_to_provider_name():
+    result = resolve_provider_tier(
+        "sec_edgar",
+        {"tier":"invalid"},
+    )
+
+    assert result == EvidenceTier.PRIMARY
+
diff --git a/finverify-terminal/backend/tests/test_sec_provider.py b/finverify-terminal/backend/tests/test_sec_provider.py
new file mode 100644
index 0000000..37557ae
--- /dev/null
+++ b/finverify-terminal/backend/tests/test_sec_provider.py
@@ -0,0 +1,203 @@
+from core.financial.document import FinancialPeriod
+from core.models import Claim, Entity, Metric
+from providers.sec import SECProvider
+
+def test_can_handle_claim_with_ticker():
+    claim = Claim(
+        question="What is Microsoft's revenue?",
+        entity=Entity(
+            name="Microsoft Corporation",
+            ticker="MSFT",
+        ),
+    )
+
+    assert SECProvider().can_handle(claim) is True
+
+def test_can_handle_claim_without_entity():
+    claim = Claim(
+        question="What is the revenue?"
+    )
+
+    assert SECProvider().can_handle(claim) is False
+
+def test_can_handle_claim_with_cik():
+    claim = Claim(
+        question="What is the revenue?",
+        entity=Entity(
+            name="Microsoft Corporation",
+            cik="0000789019",
+        ),
+    )
+
+    assert SECProvider().can_handle(claim) is True
+
+def test_can_handle_claim_with_entity_but_no_identifier():
+    claim = Claim(
+        question="What is the revenue?",
+        entity=Entity(
+            name="Microsoft Corporation",
+        ),
+    )
+
+    assert SECProvider().can_handle(claim) is False
+
+def test_retrieve_returns_empty_when_claim_has_no_ticker():
+    claim = Claim(
+        question="What is the revenue?",
+        entity=Entity(name="Microsoft Corporation"),
+    )
+
+    assert SECProvider().retrieve(claim) == []
+
+def test_retrieve_uses_cached_evidence_when_metric_and_period_are_missing(monkeypatch):
+    claim = Claim(
+        question="What is the revenue?",
+        entity=Entity(
+            name="Microsoft Corporation",
+            ticker="MSFT",
+        ),
+    )
+
+    monkeypatch.setattr(
+        "ingestion.db.get_fundamentals",
+        lambda ticker: [
+            {
+                "metric_name": "revenue",
+                "verified_value": 100.0,
+                "period": "FY2025",
+                "source_url": "https://example.com",
+            }
+        ],
+    )
+
+    evidence = SECProvider().retrieve(claim)
+
+    assert len(evidence) == 1
+    assert evidence[0].value == 100.0
+    assert evidence[0].period == "FY2025"
+    assert evidence[0].entity == "MSFT"
+
+def test_retrieve_refreshes_from_sec_when_cache_has_no_matching_period(monkeypatch):
+    claim = Claim(
+        question="What was Apple's revenue in Q3 FY2026?",
+        entity=Entity(
+            name="Apple",
+            ticker="AAPL",
+            cik="0000320193",
+        ),
+        metric=Metric(
+            name="revenue",
+            canonical_name="revenue",
+        ),
+        period="Q3 FY2026",
+        period_struct=FinancialPeriod(
+            kind="quarterly",
+            fiscal_year=2026,
+            fiscal_quarter=3,
+        ),
+    )
+
+    monkeypatch.setattr(
+        "ingestion.db.get_fundamentals",
+        lambda ticker: [
+            {
+                "ticker": "AAPL",
+                "metric_name": "revenue",
+                "verified_value": 416_161_000_000,
+                "period": "FY2025",
+                "source_url": "old",
+            }
+        ],
+    )
+
+    monkeypatch.setattr(
+        "ingestion.sec_edgar.fetch_company_facts",
+        lambda ticker: {
+            "facts": {
+                "us-gaap": {
+                    "Revenues": {
+                        "units": {
+                            "USD": [
+                                {
+                                    "start": "2026-04-01",
+                                    "end": "2026-06-30",
+                                    "val": 94_040_000_000,
+                                    "accn": "0000320193-26-000013",
+                                    "fy": 2026,
+                                    "fp": "Q3",
+                                    "form": "10-Q",
+                                    "filed": "2026-07-30",
+                                }
+                            ]
+                        }
+                    }
+                }
+            }
+        },
+    )
+
+    evidence = SECProvider().retrieve(claim)
+
+    assert len(evidence) == 1
+    assert evidence[0].value == 94_040_000_000
+    assert evidence[0].period == "Q3 FY2026"
+    assert evidence[0].entity == "AAPL"
+    assert evidence[0].source.kind == "primary_filing"
+
+def test_retrieve_uses_matching_cached_evidence(monkeypatch):
+    claim = Claim(
+        question="What was Apple's revenue in Q3 FY2026?",
+        entity=Entity(name="Apple", ticker="AAPL"),
+        metric=Metric(name="revenue", canonical_name="revenue"),
+        period="Q3 FY2026",
+        period_struct=FinancialPeriod(
+            kind="quarterly",
+            fiscal_year=2026,
+            fiscal_quarter=3,
+        ),
+    )
+
+    monkeypatch.setattr(
+        "ingestion.db.get_fundamentals",
+        lambda ticker: [
+            {
+                "ticker": "AAPL",
+                "metric_name": "revenue",
+                "verified_value": 94_040_000_000,
+                "period": "Q3 FY2026",
+                "source_url": "cached",
+            }
+        ],
+    )
+
+    evidence = SECProvider().retrieve(claim)
+
+    assert len(evidence) == 1
+    assert evidence[0].value == 94_040_000_000
+    assert evidence[0].period == "Q3 FY2026"
+    assert evidence[0].entity == "AAPL"
+
+def test_retrieve_returns_empty_when_sec_refresh_fails(monkeypatch):
+    claim = Claim(
+        question="What was Apple's revenue in Q3 FY2026?",
+        entity=Entity(name="Apple", ticker="AAPL"),
+        metric=Metric(name="revenue", canonical_name="revenue"),
+        period="Q3 FY2026",
+        period_struct=FinancialPeriod(
+            kind="quarterly",
+            fiscal_year=2026,
+            fiscal_quarter=3,
+        ),
+    )
+
+    monkeypatch.setattr(
+        "ingestion.db.get_fundamentals",
+        lambda ticker: [],
+    )
+
+    monkeypatch.setattr(
+        "ingestion.sec_edgar.fetch_company_facts",
+        lambda ticker: None,
+    )
+
+    assert SECProvider().retrieve(claim) == []