audit report

(2) Audit report The term “audit report” means a document, report, notice, or other record— (A) prepared following an audit performed for purposes of compliance by an issuer, broker, or dealer with the requirements of the securities laws; and (B) in which a public accounting firm either— (i) sets forth the opinion of that firm regarding a financial statement, report, notice, or other document, procedures, or controls; or (ii) asserts that no such opinion can be expressed.

Source

15 USC § 7220(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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