Sarbanes-Oxley Manual From CCH Shows Law Taking Shape

(RIVERWOODS, ILL., September 9, 2003) – For corporate counsel, officers and directors, securities lawyers, accountants, auditors and others in search of guidance on the new landscape created by last year’s sweeping securities legislation, CCH INCORPORATED (CCH), a leading provider of securities law information, has published the Sarbanes-Oxley Manual: A Handbook for the Act and SEC Rules, by James Hamilton, JD, LLM and Ted Trautmann, JD. This manual serves as a comprehensive new desk reference explaining the Sarbanes-Oxley Act and all related SEC rulemaking to date.

Building on the previous CCH book, Sarbanes-Oxley Act of 2002: Law and Explanation, this work delves further by discussing the multitude of ensuing SEC rules, interpretations, and studies, and putting them all into perspective. (350 pages, $79. For more information or to order, call 800-248-3248 or visit the CCH Online Store at

"The Sarbanes-Oxley Act created a huge, overarching framework for the reforms involving corporate governance, the role of audits and auditors, disclosure and many other facets of financial reporting, but it left room for significant SEC rulemaking to fill in the interstices of the statutory framework," said Manual co-author Hamilton. "The framework has now been filled in, and the Manual shows what the Act really means today."

Voluminous Rulemaking

The Sarbanes-Oxley Manual contains a detailed examination and discussion of the voluminous SEC rulemaking that filled in the framework of Sarbanes-Oxley, as well as SEC and judicial interpretations of specific provisions in the Act. In addition, the Manual examines the legislative history of Sarbanes-Oxley, including some legislative history that came out months after the Act was passed.

Many topics are examined in the Sarbanes-Oxley Manual, including:

  • Statutory and rule provisions governing audit committees
  • Auditor independence
  • Certification of corporate reports
  • Section 16 insider reporting
  • The Public Company Accounting Oversight Board (PCAOB)
  • Attorney professional responsibility
  • Analyst conflicts of interest
  • Management's assessment of internal controls

All of these subjects are discussed in the context of the Act’s provisions, augmented by the full text of the Act itself and topically indexed for ease of research.

About the Authors

James Hamilton, JD, LLM and Ted Trautmann, JD, are securities law analysts for CCH. An attorney with over 20 years experience tracking, analyzing and explaining securities law, Hamilton is a nationally recognized securities expert who has written numerous books on securities law topics. Trautmann is the managing editor of the securities law group at CCH. Hamilton and Trautmann are co-authors of several books, including: Sarbanes-Oxley Act of 2002: Law and Explanation; Responsibilities of Corporate Officers and Directors under Federal Securities Law; Reporting Duties of Corporate Attorneys: SEC Rules and Explanations; Informal Corporate Disclosure under Federal Securities Law; and Guide for Audit Committees. Both are regular contributors to the CCH Federal Securities Law Reporter.

Availability and Pricing

For more information or to order a copy of the 350-page Sarbanes-Oxley Manual, call 800-248-3248 or visit the CCH Online Store at

Single copies are $79, plus applicable shipping, handling and tax. Quantity discounts and school adoption prices are available.


CCH INCORPORATED, headquartered in Riverwoods, Ill., was founded in 1913 and has served four generations of business professionals and their clients. The company produces more than 700 electronic and print products for the tax, legal, securities, insurance, human resources, health care and small business markets. CCH is a Wolters Kluwer company. The CCH web site can be accessed at The CCH Business and Finance web site can be accessed at

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EDITORS’ NOTE: For members of the press, a complimentary copy of Sarbanes-Oxley Manual is available by contacting Neil Allen at 847-267-2179, or Leslie Bonacum,