### Question
Can you define what registered public accounting firm means?


### Answer
**Registered public accounting firm** is defined as the following in *15 U.S.C. § 7201*:

> a public accounting firm registered with the Board in accordance with this Act

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

