Subsection (b) shall not apply with respect to any audit report prepared for an issuer that is neither a “large accelerated filer” nor an “accelerated filer” as those terms are defined in Rule 12b–2 of the Commission ( 17 C.F.R. 240.12b–2 ) .
15 USC § 7262(c)
None identified. Default scope is assumed to be the entire title.