### Question
What is the definition of foreign public accounting firm?


### Answer
The definition of **foreign public accounting firm** is as follows in *15 U.S.C. § 7216*:

> a public accounting firm that is organized and operates under the laws of a foreign government or political subdivision thereof

#### Citation:
  - *15 U.S.C. § 7216*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY > SUBCHAPTER I-PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD**

