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Ray, Cotton’s spokesman, said the latest complaint had no merit.

“Just like the Democratic Party’s previous complaints, this one is false, frivolous and wholly without merit,” Ray said. “Tom has not only followed all ethics rules regarding financial disclosure, he has gone above and beyond the requirements by providing more information than he had to.”

The complaint is the latest example of Cotton, an Army veteran who worked in management consulting before running for Congress, being targeted over his consulting work.

Senate Majority PAC has been airing a television ad accusing Cotton of being “paid handsomely by insurance companies” before joining Congress. That claim has been criticized as false by the Washington Post’s fact checking website after Cotton’s supervisor said the only insurance work he did was for the Federal Housing Authority.

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Follow Andrew DeMillo on Twitter at www.twitter.com/ademillo