### Question
What is the definition of dealer?


### Answer
The definition of **dealer** is as follows in *15 U.S.C. § 7220*:

> a dealer (as such term is defined in section 78c(a)(5) of this title) that is required to file a balance sheet, income statement, or other financial statement under section 78q(e)(1)(A) of this title, where such balance sheet, income statement, or financial statement is required to be certified by a registered public accounting firm

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

