Tax and accounting software provider CCH has added Securities and Exchange Commission comment letters to its Accounting Research Manager 10-K Lookup tool.

CCH's ARM -- a search engine of accounting, auditing, governmental literature and interpretive guidance materials -- will offer the SEC comment letters in addition to current offerings such as Edgar filings; detail on financial statements; management's discussion and analysis; legal and financial agreements; financial data; directors and executives; insider transactions; and SEC news.

"Users can move from real-world filings to SEC staff comments on those filings to SEC accounting rules and regulations and back again," explained product manager Cynthia Kaplan. "They can target specific types of filings and issues to find documents relevant to their own situations."

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