### Question
How is the term covered issuer defined?


### Answer
The term **covered issuer** is defined in *15 U.S.C. § 7214* as the following:

> an issuer that is required to file reports under section 78m or 78o(d) of this title

#### Citation:
  - *15 U.S.C. § 7214*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY > SUBCHAPTER I-PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD**

