### Question
How does PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD define foreign public accounting firm?


### Answer
Under *15 U.S.C. § 7216*, **foreign public accounting firm** is defined as:

> a public accounting firm that is organized and operates under the laws of a foreign government or political subdivision thereof

#### Citation:
  - *15 U.S.C. § 7216*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY > SUBCHAPTER I-PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD**

