Title 15 › CHAPTER 98 — PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY › SUBCHAPTER I — PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD › § 7214a
Names for some terms: "audit report" means the audit report as defined in the law; "Commission" means the Securities and Exchange Commission (SEC); "covered form" means the specific SEC filing forms for foreign issuers or their equivalents; "covered issuer" and "non-inspection year" mean what the law says elsewhere; "foreign issuer" means a company treated as foreign under SEC rules. If a covered foreign issuer had an audit prepared by a registered accounting firm during a non‑inspection year, each covered form it files for that year must say: that an audit report was prepared; the percent of the issuer’s shares owned by government entities in the issuer’s home jurisdiction; whether those government entities have a controlling financial interest; the name of any Chinese Communist Party official on the issuer’s or its operating entity’s board; and whether the issuer’s organizing documents include any Chinese Communist Party charter, including the charter text if present.
Full Legal Text
Commerce and Trade, Source: USLM XML via OLRC
Legislative History
Reference
Citation
15 U.S.C. § 7214a
Title 15, Commerce and Trade
Last Updated
Sep 22, 2026
Release point: 119-110