Sen. Mike Enzi, R-Wyo., the sole accountant in the Senate, is spearheading a bipartisan effort to block the proposal by the Financial Accounting Standards Board to require the expensing of stock options, claiming that it would harm small business owners.

In mid-October, FASB said that it would delay the implementation of its options expensing proposal by six months. However, Enzi's effort wants to derail the proposal entirely.

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