### Question
How does PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD define proposed rule?


### Answer
Under *15 U.S.C. § 7217*, **proposed rule** is defined as:

> any proposed rule of the Board, and any modification of any such rule

#### Citation:
  - *15 U.S.C. § 7217*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY > SUBCHAPTER I-PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD**

