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Records prior to registration year 2005 are not available online. Contact the Lobbyist Division here for assistance.	Search data is collected from registration records and disclosure reports submitted by lobbyists, lobbying entities, and their clients. Massachusetts General Law requires any party providing or retaining lobbying services to register annually, and submit disclosure reports twice a year.
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Disclosure reporting details

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Lobbyist disclosure reporting period: 07/01/2013 - 12/31/2013

Lobbyist name	Theodore John Flynn
Business name	Massachusetts Society of Certified Public Accountants
Address	105 Chauncy St. 10th Floor
City, state, zip code	Boston, MA 02111
Country	US
Agent type	Both
Phone	617-556-4000

Operating Expenses

Date	Type of expense	Amount
7/1/2013-12/31/2013	Advertising expenses	$0.00
7/1/2013-12/31/2013	Photocopies, scans	$0.00
7/1/2013-12/31/2013	Computer equipment, supplies	$0.00
7/1/2013-12/31/2013	Professional dues	$0.00
7/1/2013-12/31/2013	Fax charges	$0.00
7/1/2013-12/31/2013	Internet fees	$0.00
7/1/2013-12/31/2013	Legal fees	$0.00
7/1/2013-12/31/2013	Postage, shipping, delivery	$0.00
7/1/2013-12/31/2013	Office supplies, equipment	$0.00
7/1/2013-12/31/2013	Printing expenses	$0.00
7/1/2013-12/31/2013	Public relations expenses	$0.00
7/1/2013-12/31/2013	Rent	$0.00
7/1/2013-12/31/2013	Office and support staff salaries	$0.00
7/1/2013-12/31/2013	Professional subscriptions	$0.00
7/1/2013-12/31/2013	Taxes	$0.00
7/1/2013-12/31/2013	Telephone, cell phone, handheld	$0.00
7/1/2013-12/31/2013	Utilities (heat, water, electricity)	$0.00
7/1/2013-12/31/2013	Other operating expenses	$0.00
	Total operating expenses	$0.00

Activities, Bill Numbers and Titles

Activity or Bill No and Title	Agent's position	Direct business association with public official	Client represented	Compensation received
House bill 3662: An Act repealing the computer and software service taxes	Support	N/A	Massachusetts Society of Certified Public Accountants	$2,000.00
House bill 1711: An Act regarding independent contractors	Support	N/A	Massachusetts Society of Certified Public Accountants	$2,000.00
House bill 3535: An Act relative to transportation finance	Neutral	N/A	Massachusetts Society of Certified Public Accountants	$1,000.00
House bill 3569: An Act relative to the licensing and supervision of debt management services	Neutral	N/A	Massachusetts Society of Certified Public Accountants	$0.00
Senate bill 846/ House bill 1715: An Act relative to non-competition agreements	Neutral	N/A	Massachusetts Society of Certified Public Accountants	$0.00
Senate bill 1330/ Senate bill 1462/ House bill 2629: An Act applying the sales tax to certain retail sales over the internet/ An Act relative to jobs, workforce development, and main street fairness/ An Act to promote sales tax fairness for main street retailers	Neutral	N/A	Massachusetts Society of Certified Public Accountants	$0.00
Senate bill 1925: An Act to restore the minimum wage	Neutral	N/A	Massachusetts Society of Certified Public Accountants	$0.00
			Total amount	$5,000.00

Meals, Travel, and Entertainment Expenses

No meals, travel, or entertainment expenses were filed for this disclosure reporting period.

Additional Expenses

No additional expenses were filed for this disclosure reporting period.

Campaign Contributions

Date	Recipient name	Office sought	Amount
11/29/2013	Cutler Committee	State Representative, Sixth Plymouth District	$50.00
12/31/2013	Cutler Committee	State Representative, Sixth Plymouth District	$50.00
		Total contributions	$100.00