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15 U.S. Code § 7220

Definitions

15 U.S. Code § 7220. Definitions

For the purposes of this subchapter, the following definitions shall apply:
(1) Audit
The term “audit” means an examination of the financial statements, reports, documents, procedures, controls, or notices of any issuer, broker, or dealer by an independent public accounting firm in accordance with the rules of the Board or the Commission, for the purpose of expressing an opinion on the financial statements or providing an audit report.
(2) Audit reportThe 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.
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