### Question
What is the definition of foreign issuer?


### Answer
The definition of **foreign issuer** is as follows in *15 U.S.C. § 7214a*:

> given the term in section 240.3b–4 of title 17, Code of Federal Regulations, or any successor regulation.

#### Citation:
  - *15 U.S.C. § 7214a*
  - Heading: **CHAPTER 98-PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY > SUBCHAPTER I-PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD**

