CROWE LLP

Adding accounting to STEM definition (H.R. 3541 / S. 1705);

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cut and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Mobile workforce and state income tax simplification issues;

Issues impacting the accounting and auditing profession; PCAOB matters, including disciplinary proceedings, legislation related to the Sarbanes Oxley Act sec. 404(b) (H.R. 2603), Holding Foreign Companies Accountable Act, The Trusted Foreign Auditing Act of 2023 (H.R. 6769 / S. 3494), and proposed amendments to Auditing Standards related to a Companys noncompliance with Laws and Regulations; Implementation of the Corporate Transparency Act; Anti-money laundering provisions including gatekeeper requirements; Independence of accounting standard setting; Digital assets and crypto currency draft legislation; RECOUP Act of 2023 (S. 2190); NDAA issues related to conflicts of interest; Issues related to Artificial Intelligence (AI) accountability and attest.

Issues related to the Surety Bond Guarantee program for small businesses; Issues related to the definition of a small business as related to the Community Reinvestment Act.