There should not be any statements after EXIT PROGRAM. Such statements cannot be reached, and are therefore dead code. Dead code makes
a program more complex and therefore more difficult to maintain.
Noncompliant code example
PROCEDURE DIVISION.
PARAGRAPH1.
MOVE A TO B.
EXIT PROGRAM. >NOK as the following "MOVE B TO C" statement will never be called
MOVE B TO C.
Compliant solution
PROCEDURE DIVISION.
PARAGRAPH1.
MOVE A TO B.
EXIT PROGRAM.
