McGladrey & Pullen, LLP, has built a respected and successful SEC practice based on years of experience assisting companies with a wide variety of public and private capital transactions. http://www.mcgladrey.com/Services/Detail/Public_Companies.html SEC’s Division of Corporation Finance recently updated its Financial Reporting Manual, which is available online. http://mcgladrey.com/Resource_Center/Audit/Articles/updated_financial_reporting_manual_081109.html