Sec. 2. Definitions
396 words·~2 min read·
/bill/116/s/1731/is/section-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In this Act— the term applicable foreign issuer means a foreign issuer— that is required to file a covered form; and for which, during the period covered by the filing described in subparagraph (A), a covered foreign public accounting firm has prepared an audit report for the issuer; the term audit report has the meaning given the term in section 2(a) of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7201(a) ); the term Board means the Public Company Accounting Oversight Board; the term Commission means the Securities and Exchange Commission; the term covered foreign public accounting firm means a foreign public accounting firm that the Board is unable to inspect or investigate under the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7201 et seq.) because of a position taken by an authority outside of the United States; the term covered form — means— the form described in section 249.310 of title 17, Code of Federal Regulations, or any successor regulation; and the form described in section 249.220f of title 17, Code of Federal Regulations, or any successor regulation; and includes a form that— is the equivalent of, or substantially similar to, the form described in clause
(i)or
(ii)of subparagraph (A); and a foreign issuer files with the Commission under the Securities Exchange Act of 1934 ( 15 U.S.C. 78a et seq.) or rules issued under that Act; the term covered jurisdiction means the foreign jurisdiction in which the position described in paragraph
(5)is taken with respect to a covered foreign public accounting firm that prepares an audit report for an applicable foreign issuer; the term exchange has the meaning given the term in section 3(a) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78a(a) ); the term foreign issuer has the meaning given the term in section 240.3b–4 of title 17, Code of Federal Regulations, or any successor regulation; the term foreign public accounting firm has the meaning given the term in section 106(g) of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7216(g) ); the term national securities exchange means an exchange that is registered with the Commission under section 6 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78f ); and the term public accounting firm has the meaning given the term in section 2(a) of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7201(a) ).
Connectionstraces to 4
Traces to 4 documents
Citation graph
cites case law
Cites 4Cited by 0 across 0 sources