Stock Market Recovery Act of 2009

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

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

Privacy H.R.1106 To prevent mortgage foreclosures and enhance mortgage credit availability. H.R.1728 To amend the Truth in Lending Act to reform consumer mortgage practices and provide accountability for such practices, to provide certain minimum standards for consumer mortgage loans, and for other purposes. H.R.1406 Stock Market Recovery Act of 2009 H.R.1880 National Insurance Consumer Protection Act H.R.4173 Restoring American Financial Stability Act of 2010 H.R.3269 Corporate and Financial Institution Compensation Fairness Act of 2009 S3217 - Restoring American Financial Stability Act of 2010House report 111-517 - Dodd/Frank Wall Street Reform and Consumer Protection Act HR5072 FHA Reform Act of 2010

Client expense: $900,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Data Breach H.R.1106 To prevent mortgage foreclosures and enhance mortgage credit availability. H.R.1728 To amend the Truth in Lending Act to reform consumer mortgage practices and provide accountability for such practices, to provide certain minimum standards for consumer mortgage loans, and for other purposes. H.R.1406 Stock Market Recovery Act of 2009 H.R.1880 National Insurance Consumer Protection Act H.R.4173 Restoring American Financial Stability Act of 2010 H.R.3269 Corporate and Financial Institution Compensation Fairness Act of 2009 PL 111-203 Dodd/Frank Wall Street Reform and Consumer Protection Act HR5072 FHA Reform Act of 2010 HR5981To increase the flexibility of the Secretary of Housing and Urban Development with respect to the amount of premiums charged for FHA single family housing mortgage insurance, and for other purposes

Client expense: $900,000 · Firm income: Not reported

Government targets: Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), HOUSE OF REPRESENTATIVES, Housing & Urban Development, Dept of (HUD), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

Data Breach H.R.1106 To prevent mortgage foreclosures and enhance mortgage credit availability. H.R.1728 To amend the Truth in Lending Act to reform consumer mortgage practices and provide accountability for such practices, to provide certain minimum standards for consumer mortgage loans, and for other purposes. H.R.1406 Stock Market Recovery Act of 2009 H.R.1880 National Insurance Consumer Protection Act H.R.4173 Restoring American Financial Stability Act of 2010 H.R.3269 Corporate and Financial Institution Compensation Fairness Act of 2009 PL 111-203 Dodd/Frank Wall Street Reform and Consumer Protection Act HR5072 FHA Reform Act of 2010 HR5981To increase the flexibility of the Secretary of Housing and Urban Development with respect to the amount of premiums charged for FHA single family housing mortgage insurance, and for other purposes

Client expense: $980,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Privacy H.R.1106 To prevent mortgage foreclosures and enhance mortgage credit availability. H.R.1728 To amend the Truth in Lending Act to reform consumer mortgage practices and provide accountability for such practices, to provide certain minimum standards for consumer mortgage loans, and for other purposes. H.R.1406 Stock Market Recovery Act of 2009 H.R.1880 National Insurance Consumer Protection Act H.R.4173 Restoring American Financial Stability Act of 2010 H.R.3269 Corporate and Financial Institution Compensation Fairness Act of 2009 S3217 - Restoring American Financial Stability Act of 2010House report 111-517 - Dodd/Frank Wall Street Reform and Consumer Protection Act HR5072 FHA Reform Act of 2010

Client expense: $980,000 · 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)

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

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

SEC rulemaking regarding penny stock trading, trading on the OTC market, short sale rules, sponsored access, financial regulation restructing, H.R. 302, S. 605, H.R. 1406, short sale rules; financial regulation restructuring; H.R. 4173 and Senate Restoring American Financial Stability Act of 2010 (S. 3217) re: equity market regulation.

Client expense: Not reported · Firm income: $20,000

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

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. 1406/S. 560, the Employee Free Choice Act, provisions relating to "card check" elections and first contract negotiation

Client expense: $248,339 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, SENATE, Surface Transportation Board (STB), U.S. International Trade Commission (ITC)

- HR 302, "To require the Securities and Exchange Commission to reinstate the uptick rule on short sales of securities", regarding all provisions. - S 605, "A bill to require the Securities and Exchange Commission to reinstate the uptick rule and effectively regulate abusive short selling activities", regarding all provisions. - HR 1406, "To direct the Securities and Exchange Commission to reinstate the "uptick rule" on short sales of securities and to suspend the application of mark-to-market accounting principles" a/k/a "Stock Market Recovery Act of 2009", regarding all provisions. - HR 4173, "To provide for financial regulatory reform, to protect consumers and investors, to enhance Federal understanding of insurance issues, to regulate the over-the-counter derivatives markets, and for other purposes", a/k/a "Wall Street Reform & Consumer Protection Act of 2009", regarding Title VI and Title I Subtitle G. - "Restoring American Financial Stability Act", regarding all provisions.

Client expense: $1,150,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), U.S. Trade Representative (USTR)

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. 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

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

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

- HR 302, "To require the Securities and Exchange Commission to reinstate the uptick rule on short sales of securities", regarding all provisions. - S 605, "A bill to require the Securities and Exchange Commission to reinstate the uptick rule and effectively regulate abusive short selling activities", regarding all provisions. - HR 1406, "To direct the Securities and Exchange Commission to reinstate the "uptick rule" on short sales of securities and to suspend the application of mark-to-market accounting principles" a/k/a "Stock Market Recovery Act of 2009", regarding all provisions. - HR 4173, "Dodd-Frank Act", a/k/a, "To provide for financial regulatory reform, to protect consumers and investors, to enhance Federal understanding of insurance issues, to regulate the over-the-counter derivatives markets, and for other purposes", a/k/a "Wall Street Reform & Consumer Protection Act of 2009", regarding Title II, V, IX and XVI. - "Restoring American Financial Stability Act", regarding all provisions.

Client expense: $1,270,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), U.S. Trade Representative (USTR)

H.R. 1406/S. 560, the Employee Free Choice Act, provisions relating to "card check" elections and first contract negotiation

Client expense: $233,147 · Firm income: Not reported

Government targets: Defense, Dept of (DOD), HOUSE OF REPRESENTATIVES, SENATE, Surface Transportation Board (STB), U.S. International Trade Commission (ITC)

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

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

Data Breach H.R.1106 To prevent mortgage foreclosures and enhance mortgage credit availability. H.R.1728 To amend the Truth in Lending Act to reform consumer mortgage practices and provide accountability for such practices, to provide certain minimum standards for consumer mortgage loans, and for other purposes. H.R.1406 Stock Market Recovery Act of 2009 H.R.1880 National Insurance Consumer Protection Act. H.R.4173 Restoring American Financial Stability Act of 2010 H.R.3269 Corporate and Financial Institution Compensation Fairness Act of 2009 S3217 - Restoring American Financial Stability Act of 2010House report 111-517 - Dodd/Frank Wall Street Reform and Consumer Protection Act HR5072 FHA Reform Act of 2010

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

Government targets: Executive Office of the President (EOP), HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of

SEC rulemaking regarding penny stock trading, trading on the OTC market, short sale rules sponsored access, financial regulation restructing, H.R. 302, S. 605, H.R. 1406, short sale rules; financial regulation restructuring; H.R. 4173 and Senate Restoring American Financial Stability Act of 2010 (S. 3217) re: equity market regulation.

Client expense: Not reported · Firm income: $20,000

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

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

General monitoring of legislative discussions regarding reorganization of the financial services system, including the following bills: HR 768 (Commission on Financial Crisis Accountability Act of 2009); HR 1754 / S 664 (Financial System Stabilization and Reform Act of 2009); HR 1406 (Stock Market Recovery Act of 2009); HR 1797 (Compete Act of 2009); 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); S 1074 (Shareholder Bill of Rights Act of 2009); S 1691 (Comprehensive Derivatives Regulation Act of 2009); HR 4173 (Wall Street Reform and Consumer Protection 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

H.R. 1406/S. 560, the Employee Free Choice Act, provisions relating to "card check" elections and first contract negotiation

Client expense: $254,551 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Surface Transportation Board (STB), U.S. International Trade Commission (ITC)

- HR 302, "To require the Securities and Exchange Commission to reinstate the uptick rule on short sales of securities", regarding all provisions. - S 605, "A bill to require the Securities and Exchange Commission to reinstate the uptick rule and effectively regulate abusive short selling activities", regarding all provisions. - HR 1406, "To direct the Securities and Exchange Commission to reinstate the "uptick rule" on short sales of securities and to suspend the application of mark-to-market accounting principles" a/k/a "Stock Market Recovery Act of 2009", regarding all provisions. - HR 4173, "To provide for financial regulatory reform, to protect consumers and investors, to enhance Federal understanding of insurance issues, to regulate the over-the-counter derivatives markets, and for other purposes", a/k/a "Wall Street Reform & Consumer Protection Act of 2009", regarding Title VI and Title I Subtitle G. - "Restoring American Financial Stability Act", regarding all provisions.

Client expense: $1,240,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), U.S. Trade Representative (USTR)

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

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

SEC rulemaking regarding penny stock trading, trading on the OTC market, short sale rules, financial regulation restructing, H.R. 302, S. 605, H.R. 1406, short sale rules; financial regulation restructuring; H.R. 4173 and Senate Restoring American Financial Stability Act of 2010.

Client expense: Not reported · Firm income: $20,000

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

Data Breach H.R.1242 To amend the Emergency Economic Stabilization Act of 2008 to provide for additional monitoring and accountability of the Troubled Asset Relief Program H.R.1650 To enhance the oversight authority of the Comptroller General of the United States with respect to expenditures under the Troubled Asset Relief Program. H.R.1106 To prevent mortgage foreclosures and enhance mortgage credit availability. H.R.1728 To amend the Truth in Lending Act to reform consumer mortgage practices and provide accountability for such practices, to provide certain minimum standards for consumer mortgage loans, and for other purposes. H.R.384 To reform the Troubled Assets Relief Program of the Secretary of the Treasury and ensure accountability under such Program. H.R.857 Limit Executive Compensation Abuse Act H.R.1406 Stock Market Recovery Act of 2009 H.R.1880 National Insurance Consumer Protection Act. H.R.4173 To provide for financial regulatory reform, to protect consumers and investors, to enhance Federal understanding of insurance issues, to regulate the over-the-counter derivatives markets, and for other purposes. H.R.3269 Corporate and Financial Institution Conpensation Fairness Act of 2009

Client expense: $980,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), SENATE, Treasury, Dept of

- HR 302, "To require the Securities and Exchange Commission to reinstate the uptick rule on short sales of securities", regarding all provisions. - S 605, "A bill to require the Securities and Exchange Commission to reinstate the uptick rule and effectively regulate abusive short selling activities", regarding all provisions. - HR 1406, "To direct the Securities and Exchange Commission to reinstate the "uptick rule" on short sales of securities and to suspend the application of mark-to-market accounting principles" a/k/a "Stock Market Recovery Act of 2009", regarding all provisions. - HR 4173, "To provide for financial regulatory reform, to protect consumers and investors, to enhance Federal understanding of insurance issues, to regulate the over-the-counter derivatives markets, and for other purposes", a/k/a "Wall Street Reform & Consumer Protection Act of 2009", regarding Title VI and Title I Subtitle G.

Client expense: $1,210,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Securities & Exchange Commission (SEC), U.S. Trade Representative (USTR)

S.344 Hedge Fund Transparency Act S.360, the Cap Executive Officer Pay Act of 2009 (all provisions) S. 605, A bill to require the Securities and Exchange Commission to reinstate the uptick rule and effectively regulate abusive short selling activities S. 651, the Compensation Fairness Act of 2009 (all provisions) S. 1540, the Resolution Reform Act of 2009 (all provisions) S.1074 : A bill to provide shareholders with enhanced authority over the nomination, election, and compensation of public company executives. S. 2886, the Banking Integrity Act of 2009 (all provisions) Draft Senate legislation to restructure financial services regulation (all provisions) H.R. 302, To require the Securities and Exchange Commission to reinstate the uptick rule on short sales of securities H.R.711, Hedge Fund Adviser Registration Act of 2009 H.R. 977, the Derivatives Markets Transparency Accountability Act H.R. 1406, To direct the Securities and Exchange Commission to reinstate the "uptick rule" on short sales of securities and to suspend the application of mark-to-market accounting principles H.R. 1575, the End Government Reimbursement of Excessive Executive Disbursements (End GREED) Act (all provisions) H.R. 1664, To amend the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 to prohibit unreasonable and excessive compensation and compensation not based on performance standards. H.R. 3068, the TARP for Main Street Act of 2009 (all provisions) H.R. 3126, the Consumer Financial Protection Agency Act (all provisions) H.R. 3269, the Corporate and Financial Institution Compensation Fairness Act (all provisions) H.R. 3594, the TARP Recipient Ownership Trust Act of 2009 (all provisions) H.R. 3795, the Over-the-Counter Derivatives Markets Act of 2009 (all provisions) H.R. 3890, the Accountability and Transparency in Rating Agencies Act (all provisions) H.R. 3996, the Financial Stability Improvement Act of 2009 (all provisions) H.R. 4173, the Wall Street Reform and Consumer Protection Act of 2009 (all provisions) H.R. 4375, the Glass-Steagall Restoration Act (all provisions) Letter to express support for ABA letter regarding recommendations to help well-managed, viable banks address their capital needs. Auction Announcement, New Small banks capital program, ABA recommendations.

Client expense: $2,300,000 · Firm income: Not reported

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

S.344 Hedge Fund Transparency Act S. 360, the Cap Executive Officer Pay Act of 2009 (all provisions) S. 605, A bill to require the Securities and Exchange Commission to reinstate the uptick rule and effectively regulate abusive short selling activities S. 651, the Compensation Fairness Act of 2009 (all provisions) S. 1540, the Resolution Reform Act of 2009 (all provisions) S.1074 : A bill to provide shareholders with enhanced authority over the nomination, election, and compensation of public company executives. H.R. 302, To require the Securities and Exchange Commission to reinstate the uptick rule on short sales of securities H.R.711, Hedge Fund Adviser Registration Act of 2009 H.R. 977, the Derivatives Markets Transparency Accountability Act H.R. 1406, To direct the Securities and Exchange Commission to reinstate the "uptick rule" on short sales of securities and to suspend the application of mark-to-market accounting principles H.R. 1575, the End Government Reimbursement of Excessive Executive Disbursements (End GREED) Act (all provisions) H.R. 1664, To amend the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 to prohibit unreasonable and excessive compensation and compensation not based on performance standards. H.R. 3068, the TARP for Main Street Act of 2009 (all provisions) H.R. 3126, the Consumer Financial Protection Agency Act (all provisions) H.R. 3269, the Corporate and Financial Institution Compensation Fairness Act (all provisions) H.R. 3594, the TARP Recipient Ownership Trust Act of 2009 (all provisions) Administration Proposal to Restructure Financial Services Regulation (all provisions) Administration Proposal on Systemic Risk Regulation (all provisions) The Over-the Counter Derivatives Markets Act of 2009, Draft Legislation

Client expense: $2,280,000 · Firm income: Not reported

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

S. 272 Derivatives Trading Integrity Act S.344 Hedge Fund Transparency Act S. 360, the Cap Executive Officer Pay Act of 2009 (all provisions) S. 383, the Special Inspector General for the Troubled Asset Relief Program Act of 2009 S. 605 A bill to require the Securities and Exchange Commission to reinstate the uptick rule and effectively regulate abusive short selling activities S. 651, the Compensation Fairness Act of 2009 (all provisions) S.1074 Shareholder Bill of Rights H.R. 2861 Shareholder Empowerment Act H.R. 302 To require the Securities and Exchange Commission to reinstate the uptick rule on short sales of securities H.R.711 Hedge Fund Adviser Registration Act of 2009 H.R. 977 Derivatives Markets Transparency Accountability Act H.R. 1406 To direct the Securities and Exchange Commission to reinstate the "uptick rule" on short sales of securities and to suspend the application of mark-to-market accounting principles H.R. 1575, the End Government Reimbursement of Excessive Executive Disbursements (End GREED) Act (all provisions) H.R. 1664, To amend the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 to prohibit unreasonable and excessive compensation and compensation not based on performance standards. Administration Proposal to Restructure Financial Services Regulation (all provisions)

Client expense: $2,010,000 · 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. 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

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

S.344 Hedge Fund Transparency Act S.360, the Cap Executive Officer Pay Act of 2009 (all provisions) S. 605, A bill to require the Securities and Exchange Commission to reinstate the uptick rule and effectively regulate abusive short selling activities S. 651, the Compensation Fairness Act of 2009 (all provisions) S. 1540, the Resolution Reform Act of 2009 (all provisions) S.1074 : A bill to provide shareholders with enhanced authority over the nomination, election, and compensation of public company executives. S. 2886, the Banking Integrity Act of 2009 (all provisions) Draft Senate legislation to restructure financial services regulation (all provisions) H.R. 302, To require the Securities and Exchange Commission to reinstate the uptick rule on short sales of securities H.R.711, Hedge Fund Adviser Registration Act of 2009 H.R. 977, the Derivatives Markets Transparency Accountability Act H.R. 1406, To direct the Securities and Exchange Commission to reinstate the "uptick rule" on short sales of securities and to suspend the application of mark-to-market accounting principles H.R. 1575, the End Government Reimbursement of Excessive Executive Disbursements (End GREED) Act (all provisions) H.R. 1664, To amend the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 to prohibit unreasonable and excessive compensation and compensation not based on performance standards. H.R. 3068, the TARP for Main Street Act of 2009 (all provisions) H.R. 3126, the Consumer Financial Protection Agency Act (all provisions) H.R. 3269, the Corporate and Financial Institution Compensation Fairness Act (all provisions) H.R. 3594, the TARP Recipient Ownership Trust Act of 2009 (all provisions) H.R. 3795, the Over-the-Counter Derivatives Markets Act of 2009 (all provisions) H.R. 3890, the Accountability and Transparency in Rating Agencies Act (all provisions) H.R. 3996, the Financial Stability Improvement Act of 2009 (all provisions) H.R. 4173, the Wall Street Reform and Consumer Protection Act of 2009 (all provisions) H.R. 4375, the Glass-Steagall Restoration Act (all provisions) Letter to express support for ABA letter regarding recommendations to help well-managed, viable banks address their capital needs. Auction Announcement, New Small banks capital program, ABA recommendations.

Client expense: $2,250,000 · Firm income: Not reported

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

H.R. 1406/S. 560, the Employee Free Choice Act, provisions relating to "card check" elections and first contract negotiation

Client expense: $273,788 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Surface Transportation Board (STB), U.S. International Trade Commission (ITC)