public accounting firm

(11) Public accounting firm 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)

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Scoping language

None identified, default scope is assumed to be the parent (chapter 98) of this section.

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