2025 fourth_quarter Filing

General issues related to high-skill visas and immigration.

General issues impacting the accounting and auditing profession, investor protection, and corporate governance and disclosures; issues related to P.L. 107-204, the Sarbanes-Oxley Act, including federal audit oversight, various proposed PCAOB standards, internal controls over financial reporting, and similar topics; issues related to the regulation of digital assets, including S. 1582, the GENIUS Act; H.R. 2911, Accounting STEM Pursuit Act; issues related to blockchain technology, issues related to the regulation of artificial intelligence.

General issues related to short- and long-term US economic health and activity, including entrepreneurship and small business; issues related to the stability of the US capital markets.

General issues related to taxation, including P.L. 115-97, the Tax Cuts and Jobs Act, P.L. 119-21, the One Big Beautiful Bill Act, and tax provisions and proposals affecting partnerships.

General issues related to cybersecurity and CISA reauthorization.