萨班斯法案（2002）Sec.2.(4)

　　(11)PUBLIC ACCOUNTING FIRM.-The term"public accounting firm"means-

　　(A)a proprietorship,partnership,incorporated association,corporation,limited liability company,limited liability partnership,or other legal entity that is engaged in the practice of public accounting or preparing or issuing audit reports;and

　　(B)to the extent so designated by the rules of the Board,any associated person of any entity described in subparagraph(A).

　　(12)REGISTERED PUBLIC ACCOUNTING FIRM.-The term"registered public accounting firm"means a public accounting firm registered with the Board in accordance with this Act.

　　(13)RULES OF THE BOARD.-The term"rules of the Board"means the bylaws and rules of the Board(as submitted to,and approved,modified,or amended by the Commission,in accordance with section 107),and those stated policies,practices,and interpretations of the Board that the Commission,by rule,may deem to be rules of the Board,as necessary or appropriate in the public interest or for the protection of investors.

　　(14)SECURITY.-The term"security"has the same meaning as in section 3(a)of the Securities Exchange Act of 1934(15 U.S.C.78c(a)).

　　(15)SECURITIES LAWS.-The term"securities laws"means the provisions of law referred to in section 3(a)(47)of the Securities Exchange Act of 1934(15 U.S.C.78c(a)(47))as amended by this Act,and includes the rules,regulations,and orders issued by the Commission thereunder.

　　(16)STATE.-The term"State"means any State of the United States,the District of Columbia,Puerto Rico,the Virgin Islands,or any other territory or possession of the United States.