### Question
What does foreign public accounting firm mean?


### Answer
**Foreign public accounting firm** has the following meaning 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**

