### Question
What is the definition of appropriate State regulatory authority?


### Answer
The definition of **appropriate State regulatory authority** is as follows in *15 U.S.C. § 7201*:

> the State agency or other authority responsible for the licensure or other regulation of the practice of accounting in the State or States having jurisdiction over a registered public accounting firm or associated person thereof, with respect to the matter in question

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

