### Question
How is the "Board" defined?


### Answer
The term **Board** is defined in *15 U.S.C. § 7201* as follows -

> the Public Company Accounting Oversight Board established under section 7211 of this title

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

