### Question
How is the "foreign auditor oversight authority" defined?


### Answer
The term **foreign auditor oversight authority** is defined in *15 U.S.C. § 7201* as follows -

> 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**

