audit report

(2)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

For the purposes of this subchapter
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