audit report

(4)The term “audit report” means a document or other record— (A)prepared following an audit performed for purposes of compliance by an issuer 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, or other document; or (ii)asserts that no such opinion can be expressed.


15 USC § 7201(4)

Scoping language

in this Act
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