Yesterday I received a question from Dean Elliott asking if we subscribed to a Westlaw product that includes specific SEC publications. We do not have access through Westlaw (we have the a
academic version). But we have access through CCH Business & Finance to the publications included in the Westlaw product. In case this comes up, here's where the information may be found:
Log onto CCH Business & Finance.
Click Securities tab.
Under Federal Securities-Reporters and Primary Material, three of the publications are:
SEC No Action Letters
SEC Staff Comment Letters (the Westlaw product refers to Staff Review Letters)
SEC Telephone Interpretations Manual
The other Westlaw product is SEC Official Forms
To access forms via CCH,
Scroll down further, to the SEC Accountants' Module,
Practice Manual is listed. If you click on it, one of the choices is Forms, which can be drilled down further. For example, if you select Form 10-K (after several clicks), you will see in the explanatory material, a hyperlink to a blank Form 10-K that can be filled out for submission to the SEC.
A faster way to retrieve the form, if you know what you want, is to Select the Practice Manual, then use Find by Citation at the top. You can enter the form number that you want, and it is retrieved.
(You could also use Find by Citation as soon as you select the Securities tab, although if you do, you will receive a very long list of possibilities, and you need to scroll down to the Practice Manual to see the choice for Form. If you select Practice Manual first, the choices are narrowed to four, of which Forms is one choice.)
As with other CCH searches, these sources may be searched individually, or combined. You may also select the sources and do key word searches. For example, if you wanted to see what the SEC Staff Comment Letters and SEC Telephone Interpretations Manual had on "debt equity swaps", you could select the sources, and enter a keyword search. Another example might be that you want to see references in these SEC sources to FASB statement 123R, which has to do with stock options.
You can type 123R in as a keyword.
Please let me know if you have any questions. Rita
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