2025 second_quarter Filing

Various issues related to the taxation of pass-through entities; One Big Beautiful Bill Act (P.L. 119-21).

Adding accounting to STEM definition; CIP code nomination process.

Support for continued investor protections under Sarbanes-Oxley; Issues impacting the accounting and auditing profession; Independence of accounting setting; PCAOB matters, including disciplinary proceedings; Anti-money laundering provisions including gatekeeper requirements; Issues related to Artificial Intelligence (AI) accountability and attest; Issues related to oversight of international accounting business; Digital assets, attestation issues related to proof of reserves, and stablecoin legislation, GENIUS Act (S. 394) and STABLE Act (H.R. 2392).