public accounting firm

(11)The term “public accounting firm” means— (A)a proprietorship, partnership, incorporated association, corporation, limited liability company, limited liability partnership, or other legal entity that is engaged in the practice of public accounting or preparing or issuing audit reports; and (B)to the extent so designated by the rules of the Board, any associated person of any entity described in subparagraph (A).

Source

15 USC § 7201(11)


Scoping language

in this Act
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