### Question
How is the "proposed rule" defined?


### Answer
The term **proposed rule** is defined in *15 U.S.C. § 7217* as follows -

> 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**

