audit report

(4) Audit report 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.

Source

15 USC § 7201(4)

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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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