HAROLD KIM

Antitrust liability issues and occupational licensing reform.

Federal government financial statements and the Fiscal State of the Nation (H.R. 7026).

Issues impacting the accounting and auditing profession. PCAOB matters, including disciplinary proceedings, legislation related to the Sarbanes Oxley Act and proposed amendments to Auditing Standards. Implementation of the Corporate Transparency Act. Digital assets attestation issues related to proof of reserves and stablecoins legislation. Issues related to Artificial Intelligence (AI) accountability and attest. Single audit of nonfederal entities federal award money. Independence of accounting standard setting.

Legislation adding accounting to STEM definition including the Accounting STEM Pursuit Act (H.R. 2911 and S. 3784). Implementation of Sec. 81001. establishment of loan limits for graduate and professional students and parent borrowers in the One Big Beautiful Bill Act, P.L. 119-21.

Legislative proposals on tax simplification, tax reform, and technical tax changes. Implementation of the One Big Beautiful Bill Act, P.L. 119-21. Implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes. The taxation of digital assets, digital assets reporting, including the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act, P.L. 119-27. Partnership taxation issues. Accounting profession tax matters related to the 2025 budget reconciliation. Beneficial ownership information reporting issues.