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United States Court of Appeals for the Second Circuit Thurgood Marshall United States Courthouse 40 Foley Square New York, NY 10007To Those Who Practice in the Second Circuit: Beginning December 1,

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What is to those who practice?

To practice means to engage in a specific profession, skill, or activity on a regular basis.

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Individuals or businesses who engage in a specific profession, skill, or activity on a regular basis may be required to file.

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To fill out the required forms, individuals or businesses must provide accurate information about their practice and any related activities.

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The purpose of filing for those who practice is to ensure compliance with regulations and to provide transparency to relevant authorities.

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Information such as financial records, client information, and details of services provided may need to be reported.

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