### Question
What does audit report mean?


### Answer
**Audit report** has the following meaning in *15 U.S.C. § 7220*:

> a document, report, notice, or other record—


(A) prepared following an audit performed for purposes of compliance by an issuer, broker, or dealer with the requirements of the securities laws

#### Citation:
  - *15 U.S.C. § 7220*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY > SUBCHAPTER I-PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD**

