Federal Accounting Oversight Board Act of 2009

H.R. 1349, To establish the Federal Accounting Oversight Board to approve and oversee accounting principles and standards for the purposes of the Federal financial regulatory agencies, and for other purposes (all provisions) Proposals to Modify Mark-to-Market Accounting Rules Proposals to Modify Accounting for Other-Than-Temporary Impairment

Client expense: $10,000 · Firm income: Not reported

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

mutual fund issues; securities issues; financial services issues; H.R. 2589, H.R. 2551, H.R. 2549municipal bond legislation; H.R. 1669, municipal bond legislation. HR. 1754, systemic risk regulation H.R. 1349, accounting principles and standards H.R. 1728, mortgage reform HR 1106, bankruptcy cram down S. 895, servicer safe harbor S. 896, amendment #1019 to make changes in the safe harbor S. 664, systemic risk regulation S. 722, dividends, capital gains H.R. 3126, Consumer Financial Protection Agency Regulation restructuring; H.R. 4173 and Restoring American Financial Stability Act of 2010 OTC derivatives trading H.R. 4173 and S. 3217 re: treatment of creditors (Title II), derivatives (Title 7) and CFPB (Title 10)

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

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

H.R. 1349, To establish the Federal Accounting Oversight Board to approve and oversee accounting principles and standards for the purposes of the Federal financial regulatory agencies, and for other purposes (all provisions). Proposals to Modify Mark-to-Market Accounting Rules. Proposals to Modify Accounting for Other-Than-Temporary Impairment.

Client expense: $1,380,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Postal Regulatory Commission, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Monitor H.R. 607 Fair value accounting; H.R. 1212 Sarbanes Oxley Act; H.R. 1349 Federal Accounting Oversight Board; H.R. 1406, Market to Market Accounting; H.R. 1797, Sarbanes Oxley Act; H.R. 1909 Mark to Market Accounting;

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4173 Dodd-Frank Wall Street Reform and Consumer Protection Act (and S. 3217 Restoring American Financial Stability Act of 2010) - Title 7: derivatives; Title 10: CFPB; Title 11: treatment of creditors H.R. 3126 Consumer Financial Protection Agency Act of 2009 (see attached addendum sheet) H.R. 3126 - Consumer Financial Protection Agency - re: issues affecting money market funds H.R. 2589 - Municipal Bond Insurance Enhancement Act of 2009 H.R. 2551 - Municipal Market Liquidity Enhancement Act of 2009 H.R. 2549 - Municipal Bond Fairness Act H.R. 1669 - Federal Municipal Bond Marketing Support and Securitization H.R. 1754 - Financial System Stabilization and Reform Act of 2009 - re: systemic risk regulation H.R. 1349 - Federal Accounting Oversight Board Act of 2009 - re: accounting principles and standards H.R. 1728 - Mortgage Reform and Anti-Predatory Lending Act H.R. 1106 - Helping Families Save Their Homes Act of 2009 - re: bankruptcy cram down H.R. 4337 - Regulated Investment Company Modernization Act of 2010 (use of commodities provision) S. 895 - Helping Families Save Their Homes Act of 2009 - re: servicer safe harbor provisions S. 896 - Helping Families Save Their Homes Act of 2009 - re: amendment #1019 to make changes in the safe harbor S. 664 - Financial System Stabilization and Reform Act of 2009 - re: systemic risk regulation S. 722 - Taxpayer Certainty and Relief Act of 2009 - re: dividend and capital gain tax rates Issues related to definition of major swap participants Issues related to nature of collateral for cleared swaps Issues related to swap execution facility trading and reporting Issues related to systemic risk regulation Issues related to OTC derivatives trading Issues related to market structure matters Issues related to target date funds Issues related to investment advice Issues related to municipal disclosure & Tower Amendment Issues related to Basel III and Volcker rules Issues related to SEC proxy access proposal Issues related to SEC proposed changes to Regulation AB2 Issues related to the supervision and regulation of certain nonbank financial institutions Issues related to legislation and regulations affecting the mutual fund industry Proposals related to money market funds (floating net asset value, liquidity)

Client expense: $300,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Oversight and regulation of the accounting profession including HR 607 (fair value accounting), HR 1212 (Sarbanes-Oxley revisions), HR 1349 (Federal Accounting Oversight Board), HR 1406 (market to market accounting), HR 1797 (Sarbanes-Oxley revisions), HR 1909 (market to market accounting), Single audits and particularly in regards to ARRA (HR 1/S 1), HR 3346 (Sarbanes-Oxley Act), HR 4110 Comptroller General of GAO to be CPA, PCAOB Legislation on Disciplinary Proceedings. S. 1508 (Improper Payments Elimination and Recovery Act).

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

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

The Wall Street Reform and Consumer Protection Act of 2009 (H.R. 4173);The Restoring American Financial Stability Act of 2009; The Federal Accounting Oversight Board Act (H.R. 1349); A bill to promote the financial stability of the United States by improving accountability and transparency in the financial system:provision relating to accounting (S. 3217)

Client expense: $170,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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; H.R. 5816 - Commercial Real Estate Stabilization Act of 2010;

Client expense: $500,000 · 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)

H.R. 1349, Federal Accounting Oversight Board Act of 2009: financial services and accounting issues, including the accounting standard setting process.

Client expense: Not reported · Firm income: $110,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Financail statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings

Client expense: $997,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

mutual fund issues; securities issues; financial services issues; H.R. 2589, H.R. 2551, H.R. 2549municipal bond legislation; H.R. 1669, municipal bond legislation. HR. 1754, systemic risk regulation H.R. 1349, accounting principles and standards H.R. 1728, mortgage reform HR 1106, bankruptcy cram down S. 895, servicer safe harbor S. 896, amendment #1019 to make changes in the safe harbor S. 664, systemic risk regulation S. 722, dividends, capital gains H.R. 3126, Consumer Financial Protection Agency Regulation restructuring; H.R. 4173 and Restoring American Financial Stability Act of 2010 OTC derivatives trading H.R. 4173 and S. 3217 re: treatment of creditors (Title II), derivatives (Title 7) and CFPB (Title 10)

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

Government targets: Commodity Futures Trading Commission (CFTC), 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; S 3217 - Restoring American Financial Stability Act of 2010; Dodd-Frank Wall Street Reform and Consumer Protection Act

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

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

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. 1349, To establish the Federal Accounting Oversight Board to approve and oversee accounting principles and standards for the purposes of the Federal financial regulatory agencies, and for other purposes (all provisions). Proposals to Modify Mark-to-Market Accounting Rules. Proposals to Modify Accounting for Other-Than-Temporary Impairment.

Client expense: $1,450,000 · Firm income: Not reported

Government targets: Agriculture, Dept of (USDA), Federal Reserve System, Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Postal Regulatory Commission, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, White House Office

Oversight and regulation of the accounting profession including HR 607 (fair value accounting), HR 1212 (Sarbanes-Oxley revisions), HR 1349 (Federal Accounting Oversight Board), HR 1406 (market to market accounting), HR 1797 (Sarbanes-Oxley revisions), HR 1909 (market to market accounting), single audits and particularly in regards to ARRA (HR 1/S 1), HR 3346 (Sarbanes-Oxley Act), HR 4110 Comptroller General of GAO to be CPA, PCAOB proposal on disciplinary proceedings

Client expense: $410,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Monitor H.R. 607 Fair value accounting; H.R. 1212 Sarbanes Oxley Act; H.R. 1349 Federal Accounting Oversight Board; H.R. 1406, Market to Market Accounting; H.R. 1797, Sarbanes Oxley Act; H.R. 1909 Mark to Market Accounting; Financial statement audits for FHA lenders/mortgage brokers; Single Audits, H.R. 3346, Sarbanes Oxley Act, H.R. 4110 Comptroller General of GAO to be CPA; S. 1508, Improper Payments Eliminationa and Recovery Act; PCAOB legis on disciplinary proceedings.

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 4173 - Dodd-Frank Wall Street Reform and Consumer Protection Act H.R. 1669 - Federal Municipal Bond Marketing Support and Securitization H.R. 2589 - Municipal Bond Insurance Enhancement Act of 2009 (see attached addendum page) H.R. 2551 - Municipal Market Liquidity Enhancement Act of 2009 H.R. 2549 - Municipal Bond Fairness Act H.R. 1754 - Financial System Stabilization and Reform Act of 2009 H.R. 1349 - Federal Accounting Oversight Board Act of 2009 H.R. 1728 - Mortgage Reform and Anti-Predatory Lending Act H.R. 1106 - Helping Families Save Their Homes Act of 2009 H.R. 3126 - Consumer Financial Protection Agency Act of 2009 S. 895 - Helping Families Save Their Homes Act of 2009 S. 896 - Helping Families Save Their Homes Act of 2009 (amendment #1019 re safe harbor provisions) S. 664 - Financial System Stabilization and Reform Act of 2009 S. 722 - Taxpayer Certainty and Relief Act of 2009 S. 3217 - Restoring American Financial Stability Act of 2010 OTC derivatives trading Legislation and regulations affecting the mutual fund industry Proposals relating to money market funds Issues relating to market structure matters Issues relating to target date funds Issues relating to investment advice

Client expense: $310,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, Securities & Exchange Commission (SEC)

H.R. 1349, To establish the Federal Accounting Oversight Board to approve and oversee accounting principles and standards for the purposes of the Federal financial regulatory agencies, and for other purposes (all provisions). Proposals to Modify Mark-to-Market Accounting Rules. Proposals to Modify Accounting for Other-Than-Temporary Impairment.

Client expense: $2,360,000 · Firm income: Not reported

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

H.R. 1349, To establish the Federal Accounting Oversight Board to approve and oversee accounting principles and standards for the purposes of the Federal financial regulatory agencies, and for other purposes (all provisions) Proposals to Modify Mark-to-Market Accounting Rules Proposals to Modify Accounting for Other-Than-Temporary Impairment

Client expense: $1,850,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Postal Service (USPS), White House Office

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)

The Wall Street Reform and Consumer Proection Act of 2009 (H.R. 4173). The Restoring American Financial Stability Act of 2009. The Federal Accounting Oversight Board Act of 2009 (H.R. 1349). Small Business Lending Fund Act (H.R. 5297).

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

Government targets: 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; 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

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

H.R. 1349, To establish the Federal Accounting Oversight Board to approve and oversee accounting principles and standards for the purposes of the Federal financial regulatory agencies, and for other purposes (all provisions). Proposals to Modify Mark-to-Market Accounting Rules. Proposals to Modify Accounting for Other-Than-Temporary Impairment.

Client expense: $2,360,000 · Firm income: Not reported

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

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

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

HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)

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

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

H.R. 1349, Financial services and accounting issues, including the accounting standard setting process.

Client expense: Not reported · Firm income: $110,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Oversight and regulation of the accounting profession including HR 607 (fair value accounting), HR 1212 (Sarbanes-Oxley revisions), HR 1349 (Federal Accounting Oversight Board), HR 1406 (market to market accounting), HR 1797 (Sarbanes-Oxley revisions), HR 1909 (market to market accounting), single audits and particularly in regards to ARRA (HR 1/S 1), HR 3346 (Sarbanes-Oxley Act) and HR 4110 (Comptroller General of GAO to be CPA).

Client expense: $400,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

General issues regarding fiduciary standards for investment advisors; HR 1349 Federal Accounting Oversight Board Act, general issues regarding Accounting practices; HR 4173 Dodd-Frank Wall Street Refom and Consumer Protection Act of 2009 / S 3217 Restoring American Financial Stability Act, regarding financial services regulatory reform including Interchange, small business credit cards, consumer protection agency for financial products, limitation of interest rates and fees, and proposed assessment on financial industry.

Client expense: $1,090,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

H.R. 4173 - Dodd-Frank Wall Street Reform and Consumer Protection Act S. 3217 - Restoring American Financial Stability Act of 2009 H.R. 1669 - Federal Municipal Bond Marketing Support & Securitization Act of 2009 (see attached addendum page) H.R. 1754 - Financial System Stabilization and Reform Act of 2009 H.R. 1349 - Federal Accounting Oversight Board Act of 2009 H.R. 1106 - Helping Families Save Their Homes Act of 2009 H.R. 1728 - Mortgage Reform and Anti-Predatory Lending Act H.R. 2549 - Municipal Bond Fairness Act H.R. 2551 - Municipal Market Liquidity Enhancement Act of 2009 H.R. 2589 - Municipal Bond Insurance Enhancement Act of 2009 H.R. 3126 - Consumer Financial Protection Agency Act of 2009 S. 722 - Taxpayer Certainty and Relief Act of 2009 S. 895 - Helping Families Save Their Homes Act of 2009 S. 896 - Helping Families Save Their Homes Act of 2009 - Amendment #1019 re Safe Harbor Provisions S. 664 - Financial system Stabilization and Reform Act of 2009 OTC derivatives trading Legislation and regulations affecting the mutual fund industry Proposals relating to money market mutual funds Issues relating to market structure matters Issues relating to target date funds Issues relating to investment advice

Client expense: $320,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Government Accountability Office (GAO), HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

mutual fund issues; securities issues; financial services issues; H.R. 2589, H.R. 2551, H.R. 2549municipal bond legislation; H.R. 1669, municipal bond legislation. HR. 1754, systemic risk regulation H.R. 1349, accounting principles and standards H.R. 1728, mortgage reform HR 1106, bankruptcy cram down S. 895, servicer safe harbor S. 896, amendment #1019 to make changes in the safe harbor S. 664, systemic risk regulation S. 722, dividends, capital gains H.R. 3126, Consumer Financial Protection Agency Regulation restructuring; H.R. 4173 and Restoring American Financial Stability Act of 2010 OTC derivatives trading H.R. 4173 and S. 3217 re: treatment of creditors (Title II), derivatives (Title 7) and CFPB (Title 10)

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

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

H.R. 1349, To establish the Federal Accounting Oversight Board to approve and oversee accounting principles and standards for the purposes of the Federal financial regulatory agencies, and for other purposes (all provisions) Proposals to Modify Mark-to-Market Accounting Rules Proposals to Modify Accounting for Other-Than-Temporary Impairment

Client expense: $1,850,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Postal Service (USPS), White House Office

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)

The Wall Street Reform and Consumer Act of 2009 (H.R. 4173). The Restoring American Financial Stability Act of 2009 (Unumbered), provisions relating to accounting. The Federal Accounting Oversight Board Act of 2009 (H.R. 1349), financial services and accounting issues including the accounting standard setting process.

Client expense: $150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (Mark to Market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark-to-market accounting); financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 (Comptroller General of GAO to be CPA)

Client expense: $910,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 4173 Wall Street Reform and Consumer Protection Act of 2009, regarding financial services regulatory reform; HR 1349 Federal Accounting Oversight Board Act, general issues regarding accounting practices; HR 3126 Consumer Financial Protection Agency Act, regarding issues of creation of a consumer protection agency for financial products and regulatory restructuring; General issues regarding fiduciary standards for investment advisors.

Client expense: $940,000 · Firm income: Not reported

Government targets: Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

Oversight and regulation of the accounting profession including HR 607 (fair value accounting), HR 1212 (Sarbanes-Oxley revisions), HR 1349 (Federal Accounting Oversight Board), HR 1406 (market to market accounting), HR 1797 (Sarbanes-Oxley revisions), HR 1909 (market to market accounting), single audits and particularly in regards to ARRA (HR 1/S 1), HR 3346 (Sarbanes-Oxley Act) and HR 4110 (Comptroller General of GAO to be CPA).

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

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 1349, Financial services and accounting issues, including the accounting standard setting process.

Client expense: Not reported · Firm income: $110,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1349, Financial services and accounting issues, including the accounting standard setting process. S.3217 : A bill to promote the financial stability of the United States by improving accountability and transparency in the financial system..., provision relating to accounting.

Client expense: Not reported · Firm income: $110,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 1349, To establish the Federal Accounting Oversight Board to approve and oversee accounting principles and standards for the purposes of the Federal financial regulatory agencies, and for other purposes (all provisions) Proposals to Modify Mark-to-Market Accounting Rules Proposals to Modify Accounting for Other-Than-Temporary Impairment

Client expense: $1,800,000 · Firm income: Not reported

Government targets: Federal Reserve System, HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of, U.S. Postal Service (USPS), White House Office

mutual fund issues; securities issues; financial services issues; H.R. 2589, H.R. 2551, H.R. 2549municipal bond legislation; H.R. 1669, municipal bond legislation HR. 1754, systemic risk regulation H.R. 1349, accounting principles and standards H.R. 1728, mortgage reform HR 1106, bankruptcy cram down S. 895, servicer safe harbor S. 896, amendment #1019 to make changes in the safe harbor S. 664, systemic risk regulation S. 722, dividends, capital gains H.R. 3126, Consumer Financial Protection Agency Regulation restructuring; H.R. 4173 and Restoring American Financial Stability Act of 2010 OTC derivatives trading

Client expense: Not reported · Firm income: $50,000

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