; (8) the term exchange has the meaning given the term in section 3(a) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78a(a) ); (9) the term foreign issuer has the meaning given the term in section 240.3b–4 of title 17, Code of Federal Regulations, or any successor regulation; (10) the term foreign public accounting firm has the meaning given the term in section 106(g) of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7216(g) ); (11) the term national securities exchange means an exchange that is registered with the Commission under section 6 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78f ); and (12) the term public accounting firm has the meaning given the term in section 2(a) of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7201(a) ). 3. Disclosure (a) List of certain foreign issuers and covered foreign public accounting firms (1) In general The Commission shall maintain a publicly available list of— (A) each foreign issuer, an audit report of which— (i) is prepared by a foreign public accounting firm; and (ii) the Board is not able to inspect or investigate because of a position taken by an authority that is outside of the United States; (B) each covered foreign public accounting firm that has prepared an audit report identified under subparagraph (A); and (C) the jurisdiction in which each covered foreign public accounting firm identified under subparagraph (B) is organized or operating. (2) Role of the Board Not less frequently than annually, the Board shall provide to the Commission the information that is required for the Commission to carry out paragraph (1). (b) Annual report disclosure (1) Disclosure Each applicable foreign issuer shall disclose in each covered form filed by the applicable foreign issuer— (A) that, during the period covered by covered form, a covered foreign public accounting firm has prepared an audit report for the issuer