To amend the Internal Revenue Code of 1986 to simplify the reporting requirements relating to higher education tuition and related expenses.

General issues related to accounting and the accounting profession, including: HR 607 (To direct the SEC to issue guidance on the interpretation of fair value accounting); HR 768 (Commission on Financial Crisis Accountability Act of 2009); HR 1212 (To amend the Sarbanes-Oxley Act of 2002 to provide oversight of auditors of brokers and dealers by the Public Company Accounting Oversight Board, and for other purposes); HR 1349 (Federal Accounting Oversight Board Act of 2009); HR 1406 (Stock Market Recovery Act of 2009); HR 1754 / S 664 ((Financial System Stabilization and Reform Act of 2009)); HR 1797 (Compete Act of 2009); HR 1909 (To direct the SEC to suspend the application of mark-to-market accounting); HR 2111 (Congressional Commission on Financial Accountability and Preparedness Act of 2009); HR 2861 (Shareholder Empowerment Act of 2009); HR 3126 (Consumer Financial Protection Agency Act of 2009); HR 3346 (To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies); HR 4173 (Wall Street Reform and Consumer Protection Act of 2009); S 1074 (Shareholder Bill of Rights Act of 2009).

Client expense: $700,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 607 - To Direct the Securities and Exchange Commission to Issue Guidance on the Interpretation of Fair Value Accounting; H.R. 1212 - To Amend the Sarbanes-Oxley Act of 2002 to Provide Oversight of Auditors of Brokers and Dealers by the Public Company Accounting Oversight Board, and for Other Purposes; H.R. 1349 - Federal Accounting Oversight Board Act of 2009; H.R. 1406 - Stock Market Recovery Act of 2009; H.R. 1797 - Compete Act of 2009; H.R. 2664 - Promoting Transparency in Financial Reporting Act of 2009; H.R. 3346 - To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies; H.R. 4173 - Wall Street Reform and Consumer Protection Act of 2009; H.R. 1909 - To Direct the Securities and Exchange Commission to Suspend the Application of Mark-to-Market Accounting

Client expense: $1,080,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), U.S. Immigration & Customs Enforcement (ICE)

Support for globally consistent accounting standards; Support for independent accounting standard setting process; Support for use of fair value accounting; HR 607 - fair value accounting; HR 1212 - Public Company Accounting Oversight Board, oversight of auditors of brokers and dealers; HR 1349 - Accounting principles and Standards Oversight Board; HR 1406 - mark-to-market accounting principles, section 3; HR 1797 - To amend the Sarbanes-Oxley Act of 2002; HR 1909 - mark-to-market accounting; HR 3126 - Consumer Financial Protection Agency; HR 3817 - The Investor Protection Act; HR 3346 - To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies; HR 4173 - Wall Street Reform and Consumer Protection Act of 2009; S 3217 - Restoring American Financial Stability Act of 2010; Dodd-Frank Wall Street Reform and Consumer Protection Act

Client expense: $1,060,000 · Firm income: Not reported

Support for globally consistent accounting standards; Support for independent accounting standard setting process; Support for use of fair value accounting; HR 607 - fair value accounting; HR 1212 - Public Company Accounting Oversight Board, oversight of auditors of brokers and dealers; HR 1349 - Accounting principles and Standards Oversight Board; HR 1406 - mark-to-market accounting principles, section 3; HR 1797 - To amend the Sarbanes-Oxley Act of 2002; HR 1909 - mark-to-market accounting; HR 3126 - Consumer Financial Protection Agency; HR 3817 - The Investor Protection Act; HR 3346 - To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies; HR 4173 - Wall Street Reform and Consumer Protection Act of 2009; S 3217 - Restoring American Financial Stability Act of 2010; Dodd-Frank Wall Street Reform and Consumer Protection Act

Client expense: $1,060,000 · Firm income: Not reported

General issues related to accounting and the accounting profession, including: HR 607 (To direct the SEC to issue guidance on the interpretation of fair value accounting); HR 768 (Commission on Financial Crisis Accountability Act of 2009); HR 1212 (To amend the Sarbanes-Oxley Act of 2002 to provide oversight of auditors of brokers and dealers by the Public Company Accounting Oversight Board, and for other purposes); HR 1349 (Federal Accounting Oversight Board Act of 2009); HR 1406 (Stock Market Recovery Act of 2009); HR 1754 / S 664 ((Financial System Stabilization and Reform Act of 2009)); HR 1797 (Compete Act of 2009); HR 1909 (To direct the SEC to suspend the application of mark-to-market accounting); HR 2111 (Congressional Commission on Financial Accountability and Preparedness Act of 2009); HR 2861 (Shareholder Empowerment Act of 2009); HR 3126 (Consumer Financial Protection Agency Act of 2009); HR 3346 (To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies); HR 4173 (Wall Street Reform and Consumer Protection Act of 2009); S 1074 (Shareholder Bill of Rights Act of 2009).

Client expense: $890,000 · Firm income: Not reported

Monitor issues as they apply to the accounting profession. H.R. 2584, To amend title 35, United States Code, to limit the patentability of tax planning methods. General monitoring of accounting issues on the hill, administration and at the PCAOB. Including monitoring the following: HR 607, to direct the Securities and Exchange Commission to issue guidance on the interpretation of fair value accounting. HR 1212, To amend the Sarbanes-Oxley Act of 2002 to provide oversight of auditors of brokers and dealers by the Public Company Accounting Oversight Board, and for other purposes HR 1349, Federal Accounting Oversight Board Act of 2009 HR 1406, Stock Market Recovery Act of 2009 HR 1797, Compete Act of 2009 HR 1909, To direct the Securities and Exchange Commission to suspend the application of mark-to-market accounting. Financial statement audits for FHA lenders/mortgage brokers Single Audits HR 3346, To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies. HR 4110, TARP Sunset Act of 2009 S. 1508, Improper Payments Elimination and Recovery Act of 2010.

Client expense: Not reported · Firm income: $80,000

H.R. 1406 - Stock Market Recovery Act of 2009; H.R. 607 - To Direct the Securities and Exchange Commission to Issue Guidance on the Interpretation of Fair Value Accounting; H.R. 1349 - Federal Accounting Oversight Board Act of 2009; H.R. 1909 - To Direct the Securities and Exchange Commission to Suspend the Application of Mark-to-Market Accounting; H.R. 1212 - To Amend the Sarbanes-Oxley Act of 2002 to Provide Oversight of Auditors of Brokers and Dealers by the Public Company Accounting Oversight Board, and for Other Purposes; H.R. 1797 - Compete Act of 2009; H.R. 3126 - Consumer Financial Protection Agency Act of 2009; H.R. 3346 - To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies; H.R. 2664 - Promoting Transparency in Financial Reporting Act of 2009; H.R. 4173 - Wall Street Reform and Consumer Protection Act of 2009; H.R. 3817 - Investor Protection Act of 2009

Client expense: $450,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), U.S. Immigration & Customs Enforcement (ICE)

General issues related to accounting and the accounting profession, including: HR 607 (To direct the SEC to issue guidance on the interpretation of fair value accounting); HR 1212 (To amend the Sarbanes-Oxley Act of 2002 to provide oversight of auditors of brokers and dealers by the Public Company Accounting Oversight Board, and for other purposes); HR 1349 (Federal Accounting Oversight Board Act of 2009); HR 1406 (Stock Market Recovery Act of 2009); HR 1797 (Compete Act of 2009); HR 1909 (To direct the SEC to suspend the application of mark-to-market accounting); HR 3346 (To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies); HR 4173 (Wall Street Reform and Consumer Protection Act of 2009); S 664 (Financial System Stabilization and Reform Act of 2009).

Client expense: $580,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Support for globally consistent accounting standards; Support for independent accounting standard setting process; Support for use of fair value accounting; HR 607 - fair value accounting; HR 1212 - Public Company Accounting Oversight Board, oversight of auditors of brokers and dealers; HR 1349 - Accounting principles and Standards Oversight Board; HR 1406 - mark-to-market accounting principles, section 3; HR 1797 - To amend the Sarbanes-Oxley Act of 2002; HR 1909 - mark-to-market accounting; HR 3126 - Consumer Financial Protection Agency; HR 3817 - The Investor Protection Act; HR 3346 - To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies; HR 4173 - Wall Street Reform and Consumer Protection Act of 2009; discussion draft - Restoring American Financial Stability Act of 2010.

Client expense: $560,000 · Firm income: Not reported

Monitor issues as they apply to the accounting profession. H.R. 2584, To amend title 35, United States Code, to limit the patentability of tax planning methods. General monitoring of accounting issues on the hill, administration and at the PCAOB. Including monitoring the following: HR 607, to direct the Securities and Exchange Commission to issue guidance on the interpretation of fair value accounting. HR 1212, To amend the Sarbanes-Oxley Act of 2002 to provide oversight of auditors of brokers and dealers by the Public Company Accounting Oversight Board, and for other purposes HR 1349, Federal Accounting Oversight Board Act of 2009 HR 1406, Stock Market Recovery Act of 2009 HR 1797, Compete Act of 2009 HR 1909, To direct the Securities and Exchange Commission to suspend the application of mark-to-market accounting. HR 3346, To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies. HR 4110, TARP Sunset Act of 2009

Client expense: Not reported · Firm income: $80,000

H.R. 1406 - Stock Market Recovery Act of 2009; H.R. 607 - To Direct the Securities and Exchange Commission to Issue Guidance on the Interpretation of Fair Value Accounting; H.R. 1349 - Federal Accounting Oversight Board Act of 2009; H.R. 1909 - To Direct the Securities and Exchange Commission to Suspend the Application of Mark-to-Market Accounting; H.R. 1212 - To Amend the Sarbanes-Oxley Act of 2002 to Provide Oversight of Auditors of Brokers and Dealers by the Public Company Accounting Oversight Board, and for Other Purposes; H.R. 1797 - Compete Act of 2009; H.R. 3126 - Consumer Financial Protection Agency Act of 2009; H.R. 3346 - To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies; H.R. 2664 - Promoting Transparency in Financial Reporting Act of 2009; H.R. 4173 - Wall Street Reform and Consumer Protection Act of 2009; H.R. 3817 - Investor Protection Act of 2009

Client expense: $490,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), U.S. Immigration & Customs Enforcement (ICE)

Support for globally consistent accounting standards; Support for independent accounting standard setting process; Support for use of fair value accounting; HR 607 - fair value accounting; HR 1212 - Public Company Accounting Oversight Board, oversight of auditors of brokers and dealers; HR 1349 - Accounting principles and Standards Oversight Board; HR 1406 - mark-to-market accounting principles, section 3; HR 1797 - To amend the Sarbanes-Oxley Act of 2002; HR 1909 - mark-to-market accounting; HR 3126 - Consumer Financial Protection Agency; HR 3817 - The Investor Protection Act; HR 3346 - To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies; HR 4173 - Wall Street Reform and Consumer Protection Act of 2009; discussion draft entitled -- Restoring American Financial Stability Act of 2009.

Client expense: $510,000 · Firm income: Not reported

General issues related to accounting and the accounting profession, including: HR 607 (To direct the SEC to issue guidance on the interpretation of fair value accounting); HR 1212 (To amend the Sarbanes-Oxley Act of 2002 to provide oversight of auditors of brokers and dealers by the Public Company Accounting Oversight Board, and for other purposes); HR 1349 (Federal Accounting Oversight Board Act of 2009); HR 1406 (Stock Market Recovery Act of 2009); HR 1797 (Compete Act of 2009); HR 1909 (To direct the SEC to suspend the application of mark-to-market accounting); HR 3346 (To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies); HR 4173 (Wall Street Reform and Consumer Protection Act of 2009); S 664 (Financial System Stabilization and Reform Act of 2009).

Client expense: $600,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 1406 - Stock Market Recovery Act of 2009; H.R. 607 - To Direct the Securities and Exchange Commission to Issue Guidance on the Interpretation of Fair Value Accounting; H.R. 1349 - Federal Accounting Oversight Board Act of 2009; H.R. 1909 - To Direct the Securities and Exchange Commission to Suspend the Application of Mark-to-Market Accounting; H.R. 1212 - To Amend the Sarbanes-Oxley Act of 2002 to Provide Oversight of Auditors of Brokers and Dealers by the Public Company Accounting Oversight Board, and for Other Purposes; H.R. 1797 - Compete Act of 2009; H.R. 3126 - Consumer Financial Protection Agency Act of 2009; H.R. 3346 - To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies; H.R. 2664 - Promoting Transparency in Financial Reporting Act of 2009; S. 1074 - Shareholder Bill of Rights Act of 2009

Client expense: $340,000 · Firm income: Not reported

Government targets: Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), U.S. Immigration & Customs Enforcement (ICE)

Support for globally consistent accounting standards; Support for independent accounting standard setting process; Support for use of fair value accounting; HR 607 - fair value accounting; HR 1212 - Public Company Accounting Oversight Board, oversight of auditors of brokers and dealers; HR 1349 - Accounting principles and Standards Oversight Board; HR 1406 - mark-to-market accounting principles, section 3; HR 1797 - To amend the Sarbanes-Oxley Act of 2002; HR 1909 - mark-to-market accounting; HR 3126 - Consumer Financial Protection Agency; HR 3817 - The Investor Protection Act; HR 3346 - To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies.

Client expense: $870,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of