### Question
How is the term registered public accounting firm defined?


### Answer
The term **registered public accounting firm** is defined in *15 U.S.C. § 7201* as the following:

> a public accounting firm registered with the Board in accordance with this Act

#### Citation:
  - *15 U.S.C. § 7201*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY**

