### Question
Can you define what foreign auditor oversight authority means?


### Answer
**Foreign auditor oversight authority** is defined as the following in *15 U.S.C. § 7201*:

> any governmental body or other entity empowered by a foreign government to conduct inspections of public accounting firms or otherwise to administer or enforce laws related to the regulation of public accounting firms

#### Citation:
  - *15 U.S.C. § 7201*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY**

