In response to the Sarbanes-Oxley Act (S.2673, P.L.107-204), the SEC has proposed regulations governing the professional conduct of attorneys. The American Bar Association issued a press release December 18, 2002 urging the SEC to make the rules consistent with existing state regulation and ethics rules to the fullest extent possible, and to defer any proposals to regulate the legal profession that exceed the specific legislative mandate. To read more about this issue as it may affect the legal profession, see the press release at http://www.manningproductions.com/ABA257/ABA257_NewsRelease.htm; http://thomas.loc.gov/cgi-bin/query (the Act) and http://www.sec.gov/rules/proposed/33-8150.htm (the proposed regulations).