Lobbying Disclosure Act of 1995 (Section 5) - All Filers Are Required to Complete This Page

9. Check if this filing amends a previously filed version of this report

LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code ACC

16. Specific lobbying issues

Issues impacting the accounting and auditing profession;

PCAOB matters, including disciplinary proceedings, legislation related to the Sarbanes Oxley Act sec. 404(b) (H.R. 2603), Holding Foreign Companies Accountable Act, The Trusted Foreign Auditing Act of 2023 (H.R. 6769 / S. 3494), and proposed amendments to Auditing Standards related to a Companys noncompliance with Laws and Regulations;

Implementation of the Corporate Transparency Act;

Anti-money laundering provisions including gatekeeper requirements;

SEC custody rule updates;

ECIP clarification on auditor controls attestation requirement;

Digital assets and crypto currency draft legislation;

RECOUP Act of 2023 (S. 2190);

Group-of-plans consolidated audit;

NDAA issues related to conflicts of interest;

Issues related to Artificial Intelligence (AI) accountability and attest;

Independence of accounting standard setting.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Treasury - Dept of, Securities & Exchange Commission (SEC), Natl Telecommunications & Information Administration (NTIA)

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

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LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code TAX

16. Specific lobbying issues

General issues related to multiple areas of the tax law and code including:
Legislative proposals on tax simplification and technical tax changes;
Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes;

Virtual currency and digital assets reporting, including section 6045 broker basis reporting;
Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024;
529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22);
Energy tax credits;
Excise tax on repurchases of corporate stock;
IRS priority guidance plan;
E-signature;
Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708);

Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, and section 645;

Mobile workforce and state income tax simplification issues;
State remote sales tax issues;
Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method;

Corporate taxation issues, including the corporate alternative minimum tax and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559);

Partnership taxation issues;
S corporation taxation issues, including inadvertent terminations, F reorganizations;
Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit, and executive compensation;

Exempt organization issues, including donor-advised funds;

International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services;

International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues;

Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers;

Taxpayer digital privacy issues;
Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623);

Emergency Capital Investment Program, Quarterly Supplemental Reporting;

Taxpayer privacy.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor - Dept of (DOL), Treasury - Dept of, Government Accountability Office (GAO), Financial Crimes Enforcement Network (FinCEN)

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

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LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code EDU

16. Specific lobbying issues

Adding accounting to STEM definition (H.R. 3541 / S. 1705);

Definition of in-demand occupation.

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES, White House Office

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

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LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code GOV

16. Specific lobbying issues

Federal government financial statements: Fiscal State of the Nation Resolution (H.Con.Res. 46 / S.Con.Res. 10)

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

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LOBBYING ACTIVITY. Select as many codes as necessary to reflect the general issue areas in which the registrant engaged in lobbying on behalf of the client during the reporting period. Using a separate page for each code, provide information as requested. Add additional page(s) as needed.

15. General issue area code LBR

16. Specific lobbying issues

Antitrust liability issues and occupational licensing reform.

Issues related to registered apprenticeship programs, S. 83, the American Apprenticeship Act

17. House(s) of Congress and Federal agencies Check if None

U.S. SENATE, U.S. HOUSE OF REPRESENTATIVES

18. Name of each individual who acted as a lobbyist in this issue area

19. Interest of each foreign entity in the specific issues listed on line 16 above Check if None

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Information Update Page - Complete ONLY where registration information has changed.

20. Client new address

21. Client new principal place of business (if different than line 20)

22. New General description of client’s business or activities

LOBBYIST UPDATE

23. Name of each previously reported individual who is no longer expected to act as a lobbyist for the client

ISSUE UPDATE

24. General lobbying issue that no longer pertains

AFFILIATED ORGANIZATIONS

25. Add the following affiliated organization(s)

Internet Address:

26. Name of each previously reported organization that is no longer affiliated with the registrant or client

FOREIGN ENTITIES

27. Add the following foreign entities:

28. Name of each previously reported foreign entity that no longer owns, or controls, or is affiliated with the registrant, client or affiliated organization

CONVICTIONS DISCLOSURE

29. Have any of the lobbyists listed on this report been convicted in a Federal or State Court of an offense involving bribery, extortion, embezzlement, an illegal kickback, tax evasion, fraud, a conflict of interest, making a false statement, perjury, or money laundering?
No Yes