; (B) business relationships, ownership interests, or any other financial or personal interests between a registered proxy advisory firm, or any person associated with such registered proxy advisory firm, and any client, or any affiliate of such client; (C) the formulation of proxy voting policies; (D) the execution, or assistance with the execution, of proxy votes if such votes are based upon recommendations made by the proxy advisory firm in which a person other than the issuer is a proponent; and (E) any other potential conflict of interest, as the Commission deems necessary or appropriate in the public interest or for the protection of investors. (3) Disclosure on factors influencing recommendations Each registered proxy advisory firm shall annually disclose to the Commission and make publicly available the economic and other factors that a reasonable investor would expect to influence the recommendations of such proxy advisory firm, including the ownership composition of such proxy advisory firm and any meetings with, or feedback received from, outside entities. (g) Reliability of proxy advisory firm services (1) In general Each registered proxy advisory firm shall— (A) have staff and other resources sufficient to produce proxy voting recommendations that are based on accurate and current information and designed for clients that vote shares held on behalf of shareholders to advance the best economic interest of those shareholders; (B) implement procedures that permit issuers that are the subject of proxy voting recommendations— (i) access in a reasonable time to data and information used to make recommendations; and (ii) a reasonable opportunity to provide meaningful comment and corrections to such data and information, including the opportunity to present (in person or telephonically) details to the person responsible for developing such data and information prior to the publication of proxy voting recommendations to clients