§7214. Inspections of registered public accounting firms — Inbound Citations

Citations to 15 U.S.C. § 7214 as a whole

• 15 U.S.C. § 7211(c)(3)

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  (3) conduct inspections of registered public accounting firms, in accordance with section 7214 of this title and the rules of the Board;
• 15 U.S.C. § 7214a(a)(4)

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  (4) the terms “covered issuer” and “non-inspection year” have the meanings given the terms in subsection (i)(1) of section 7214 of this title, as added by section 2 of this Act; and
• 15 U.S.C. § 7214a(b)

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  (b) Each covered issuer that is a foreign issuer and for which, during a non-inspection year with respect to the covered issuer, a registered public accounting firm described in subsection (i)(2)(A) of section 7214 of this title, as added by section 2 of this Act, has prepared an audit report shall disclose in each covered form filed by that issuer that covers such a non-inspection year—

  (1) that, during the period covered by the covered form, such a registered public accounting firm has prepared an audit report for the issuer;

  (2) the percentage of the shares of the issuer owned by governmental entities in the foreign jurisdiction in which the issuer is incorporated or otherwise organized;

  (3) whether governmental entities in the applicable foreign jurisdiction with respect to that registered public accounting firm have a controlling financial interest with respect to the issuer;

  (4) the name of each official of the Chinese Communist Party who is a member of the board of directors of—

  (A) the issuer; or

  (B) the operating entity with respect to the issuer; and

  (5) whether the articles of incorporation of the issuer (or equivalent organizing document) contains any charter of the Chinese Communist Party, including the text of any such charter.
• 15 U.S.C. § 7215(b)(5)(A)

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  (A) Except as provided in subparagraphs (B) and (C), all documents and information prepared or received by or specifically for the Board, and deliberations of the Board and its employees and agents, in connection with an inspection under section 7214 of this title or with an investigation under this section, shall be confidential and privileged as an evidentiary matter (and shall not be subject to civil discovery or other legal process) in any proceeding in any Federal or State court or administrative agency, and shall be exempt from disclosure, in the hands of an agency or establishment of the Federal Government, under the Freedom of Information Act (5 U.S.C. 552a),¹ or otherwise, unless and until presented in connection with a public proceeding or released in accordance with subsection (c).