Compete 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

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

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

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

Monitoring issues related to healthcare; entire bills of the following: H.R. 1797, Compete Act of 2009 H.R. 1583, Insurance Industry Competition Act of 2009 Healthy Mothers and Healthy Babies Access to Care Act (formerly S. 244) H.R.2975, Medical Practice Protection Act of 2009 H.R. 568 / S. 246, Veterans Health Care Quality Improvement Act H.R. 3400, Empowering Patients First Act S. 45, MCAP Act S. 391 / H.R.1321, Healthy Americans Act H.R. 1495, Comprehensive HealthCARE Act of 2009 H.R. 1086, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2009 H.R. 1468, Medical Justice Act of 2009 H.R. 676, United States National Health Care Act or the Expanded and Improved Medicare for All Act H.R.5243, To amend the Patient Protection and Affordable Care Act to clarify that the Act does not affect standards or procedures in medical malpractice actions. (House) S.1578, A bill to amend chapter 171 of title 28, United States Code, (commonly referred to as the Federal Torts Claim Act) to extend medical malpractice coverage to free clinics and the officers, governing board members, employees, and contractors of free clinics in the same manner and extent as certain Federal officers and employees. H.R.1745, Family Health Care Accessibility Act of 2010 H.R.5690, Meaningful End to Defensive Medicine & Aimless Lawsuits (MedMal) Act of 2010 Monitoring implementation of electronic health records

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

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)

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

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

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

Monitoring issues related to healthcare; entire bills of the following: H.R. 1797, Compete Act of 2009 H.R. 1583, Insurance Industry Competition Act of 2009 Healthy Mothers and Healthy Babies Access to Care Act (formerly S. 244) H.R.2975, Medical Practice Protection Act of 2009 H.R. 568 / S. 246, Veterans Health Care Quality Improvement Act H.R. 3400, Empowering Patients First Act S. 45, MCAP Act S. 391 / H.R.1321, Healthy Americans Act H.R. 1495, Comprehensive HealthCARE Act of 2009 H.R. 1086, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2009 H.R. 1468, Medical Justice Act of 2009 H.R. 676, United States National Health Care Act or the Expanded and Improved Medicare for All Act H.R.5243, To amend the Patient Protection and Affordable Care Act to clarify that the Act does not affect standards or procedures in medical malpractice actions. (House) Monitoring implementation of electronic health records

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Monitoring issues related to healthcare; entire bills of the following: H.R. 1797, Compete Act of 2009 H.R. 1583, Insurance Industry Competition Act of 2009 Healthy Mothers and Healthy Babies Access to Care Act (formerly S. 244) H.R.2975, Medical Practice Protection Act of 2009 H.R. 568 / S. 246, Veterans Health Care Quality Improvement Act H.R. 3400, Empowering Patients First Act S. 45, MCAP Act S. 391 / H.R.1321, Healthy Americans Act H.R. 1495, Comprehensive HealthCARE Act of 2009 H.R. 1086, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2009 H.R. 1468, Medical Justice Act of 2009 H.R. 676, United States National Health Care Act or the Expanded and Improved Medicare for All Act H.R.3590, Patient Protection and Affordable Care Act (Related Bills: H.CON.RES.254, H.RES.1203, H.R.3780, H.R.4872, S.1728, S.1790) H.R.4872, Health Care and Education Reconciliation Act of 2010 (Related Bills: H.RES.1203, H.RES.1225, H.R.3590) H.R. 3962, Affordable Health Care for America Act, Indian Health Care Improvement Act Amendments of 2009 (With specific attention to: Sec. 2531, Sec. 261, Sec. 262)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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

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

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

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

Monitoring issues related to healthcare; entire bills of the following: H.R. 1797, Compete Act of 2009 H.R. 1583, Insurance Industry Competition Act of 2009 Healthy Mothers and Healthy Babies Access to Care Act (formerly S. 244) H.R.2975, Medical Practice Protection Act of 2009 H.R. 568 / S. 246, Veterans Health Care Quality Improvement Act H.R. 3400, Empowering Patients First Act S. 45, MCAP Act S. 391 / H.R.1321, Healthy Americans Act H.R. 1495, Comprehensive HealthCARE Act of 2009 H.R. 1086, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2009 H.R. 1468, Medical Justice Act of 2009 H.R. 676, United States National Health Care Act or the Expanded and Improved Medicare for All Act H.R.3590, Patient Protection and Affordable Care Act (Related Bills: H.CON.RES.254, H.RES.1203, H.R.3780, H.R.4872, S.1728, S.1790) H.R.4872, Health Care and Education Reconciliation Act of 2010 (Related Bills: H.RES.1203, H.RES.1225, H.R.3590) H.R. 3962, Affordable Health Care for America Act, Indian Health Care Improvement Act Amendments of 2009 (With specific attention to: Sec. 2531, Sec. 261, Sec. 262)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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)

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

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 3126 (Consumer Financial Protection Agency Act of 2009); S 1691 (Comprehensive Derivatives Regulation Act of 2009); HR 4173 (Wall Street Reform and Consumer Protection 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

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: $890,000 · Firm income: Not reported

Monitoring issues related to healthcare; entire bills of the following: H.R. 1797, Compete Act of 2009 H.R. 1583, Insurance Industry Competition Act of 2009 Healthy Mothers and Healthy Babies Access to Care Act (formerly S. 244) H.R.2975, Medical Practice Protection Act of 2009 H.R. 568 / S. 246, Veterans Health Care Quality Improvement Act H.R. 3400, Empowering Patients First Act S. 45, MCAP Act S. 391 / H.R.1321, Healthy Americans Act H.R. 1495, Comprehensive HealthCARE Act of 2009 H.R. 1086, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2009 H.R. 1468, Medical Justice Act of 2009 H.R. 676, United States National Health Care Act or the Expanded and Improved Medicare for All Act Monitoring issues related to healthcare; entire bills of the following: H.R. 3590, Service Members Home Ownership Tax Act of 2009 With specific attention to: Sec. 3512 Monitoring issues related to healthcare; entire bills of the following: H.R. 3962, Affordable Health Care for America Act, Indian Health Care Improvement Act Amendments of 2009 With specific attention to: Sec. 2531, Sec. 261, Sec. 262

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

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 (fair value accounting), HR 1797 (Sarbanes-Oxley revisions), HR 1909 (market to market accounting) and HR 3346 (Sarbanes Oxley Act).

Client expense: $670,000 · 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. 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)

H.R. 607 (fair value accounting); H.R. 1212 (Sarbanes Oxley Act); H.R. 1349 (Federal Accounting Oversight Board); H.R. 1406 (mark-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)

Client expense: $985,226 · Firm income: Not reported

Oversight and regulation of the accounting profession including HR 607 (fair value accounting), HR 1212 (Sarabanes-Oxley revisions), HR 1349 (Federal Accounting Oversight Board), HR 1406 (fair value accounting), HR 1797 (Sarbanes-Oxley revisions).

Client expense: $440,000 · 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 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 3126 (Consumer Financial Protection Agency Act of 2009); S 1691 (Comprehensive Derivatives Regulation Act of 2009).

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

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

Monitoring issues related to healthcare; entire bills of the following: H.R. 1797, Compete Act of 2009 H.R. 1583, Insurance Industry Competition Act of 2009 Healthy Mothers and Healthy Babies Access to Care Act (formerly S. 244) S. 45, MCAP Act S. 391 / H.R.1321, Healthy Americans Act H.R. 1495, Comprehensive HealthCARE Act of 2009 H.R. 1086, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2009 H.R. 1468, Medical Justice Act of 2009 H.R. 676, United States National Health Care Act or the Expanded and Improved Medicare for All Act H.R.3200, America's Affordable Health Choices Act of 2009 Senate HELP & Finance Committee Draft legislation

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

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 - 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; 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 - To reform certain provisions of section 404 of the Sarbanes-Oxley Act of 2002 to make compliance with that section more efficient, with the goal of maintaining United States capital market global competitiveness; H.R. 3126 - Consumer Financial Protection Agency Act of 2009

Client expense: $650,000 · 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)

Oversight and regulation of the accounting profession including HR 607 (fair value accounting), HR 1212 (Sarabanes-Oxley revisions), HR 1349 (Federal Accounting Oversight Board), HR 1406 (fair value accounting), HR 1797 (Sarbanes-Oxley revisions).

Client expense: $490,000 · 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. 607 (fair value accounting), H.R. 1212 (Sarbanes Oxley Act), H.R. 1349 (Federal Accounting Oversight Board), H.R. 1406 (mark-to-market accounting), H.R. 1797 (Sarbanes-Oxley Act), H.R. 1909 (mark-to-market accounting), financial statement audits for FHA lenders/mortgage brokers

Client expense: $927,195 · Firm income: Not reported

General issues related to accounting, including: HR 302 (To require the SEC to reinstate the uptick rule on short sales of securities); S 605 (A bill to require the Securities and Exchange Commission to reinstate the uptick rule and effectively regulate abusive short selling activities); 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 2111 (Congressional Commission on Financial Accountability and Preparedness 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); H.R. 1406 (Stock Market Recovery Act of 2009); H.R. 1797 (Compete Act of 2009); HR 1909 (To direct the SEC to suspend the application of mark-to-market accounting); additional accounting issues related to mark to market accounting.

Client expense: $480,000 · Firm income: Not reported

Monitoring issues related to healthcare; entire bills of the following: H.R. 1797, Compete Act of 2009 H.R. 1583, Insurance Industry Competition Act of 2009 Healthy Mothers and Healthy Babies Access to Care Act (formerly S. 244) S. 45, MCAP Act S. 391 / H.R.1321, Healthy Americans Act H.R. 1495, Comprehensive HealthCARE Act of 2009 H.R. 1086, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2009 H.R. 1468, Medical Justice Act of 2009 H.R. 676, United States National Health Care Act or the Expanded and Improved Medicare for All Act Issues pertaining to Electronic Health Records of the following: H.R. 1, American Recovery and Reinvestment Act of 2009 House and Senate Draft Health Care Reform legislation (no bills introduced)

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

Oversight and regulation of the accounting profession including HR 607 (fair value accounting), HR 1212 (Sarabanes-Oxley revisions), HR 1349 (Federal Accounting Oversight Board), HR 1406 (fair value accounting), HR 1797 (Sarbanes-Oxley revisions).

Client expense: $580,000 · 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. 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 - 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; 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 - To reform certain provisions of section 404 of the Sarbanes-Oxley Act of 2002 to make compliance with that section more efficient, with the goal of maintaining United States capital market global competitiveness

Client expense: $470,000 · Firm income: Not reported

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

Monitoring issues related to healthcare; entire bills of the following: H.R. 1797, Compete Act of 2009 H.R. 1583, Insurance Industry Competition Act of 2009 Healthy Mothers and Healthy Babies Access to Care Act (formerly S. 244) S. 45, MCAP Act S. 391 / H.R.1321, Healthy Americans Act H.R. 1495, Comprehensive HealthCARE Act of 2009 H.R. 1086, Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2009 H.R. 1468, Medical Justice Act of 2009 H.R. 676, United States National Health Care Act or the Expanded and Improved Medicare for All Act Issues pertaining to Electronic Health Records of the following: H.R. 1, American Recovery and Reinvestment Act of 2009

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

Government targets: HOUSE OF REPRESENTATIVES, SENATE

H.R. 607 (fair value accounting), H.R. 1212 (Sarbanes Oxley Act), H.R. 1349 (Federal Accounting Oversight Board), H.R. 1406 (mark-to-market accounting), H.R. 1797 (Sarbanes- Oxley Act), financial statement audits for FHA lenders/mortgage brokers

Client expense: $1,115,940 · Firm income: Not reported

General issues related to the accounting profession, including: H.R. 607 (to direct the SEC to issue guidance on the interpretation of fair value accounting); H.R. 1212, (To amend the Sarbanes-Oxley Act); H.R. 1349 (To establish the Federal Accounting Oversight Board); H.R. 1406 (To direct the SEC to reinstate the uptick rule and suspend the application of mark-to-market accounting principles); H.R. 1797 (To reform certain provisions of the Sarbanes-Oxley Act); HR 1909 (To direct the SEC to suspend the application of mark to market accounting); additional accounting issues related to mark to market accounting.

Client expense: $504,201 · Firm income: Not reported

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