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@Strongsilence-CPA wrote:

The AICPA is recommending that it be delayed.

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Personally, I'm sick of a rule being made, then the implementation is delayed.

This law passed in January 2021.  Is three years not enough to learn about it?  I understand that not many people are familiar with it - but that is because it isn't required yet.  If they put off the implementation for another year, people will just procrastinate learning about it for another year.

If they want to delay, waive or minimize the penalties for not doing it, great.  But delaying the entire thing isn't going to accomplish much, except allowing people to procrastinate for another year.