Q:

Why is this not valid YAML?

I can't figure out why this code trips up the rails YAML parser.
sections:
  [
    {title: "Journal Entry Testing",
     procedures:
       ["Select a sample of journal entries prepared during the year and determine if they were prepared correctly and approved.”]
    }    
  ]

A:

Because of the non-matching double-quotes, enlarged to highlight the difference:
["Select a sample ... and approved.”]
See how the ending quotes are "smart" quotes?
With that fixed, it passes at http://yamllint.com/, and gets turned into actual YAML.

