; (3) the term Board means the Public Company Accounting Oversight Board; (4) the term Commission means the Securities and Exchange Commission; (5) the term covered foreign public accounting firm means a foreign public accounting firm that the Board is unable to inspect or investigate under the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7201 et seq.) because of a position taken by an authority outside of the United States; (6) the term covered form — (A) means— (i) the form described in section 249.310 of title 17, Code of Federal Regulations, or any successor regulation; and (ii) the form described in section 249.220f of title 17, Code of Federal Regulations, or any successor regulation; and (B) includes a form that— (i) is the equivalent of, or substantially similar to, the form described in clause (i) or (ii) of subparagraph (A); and (ii) a Chinese issuer files with the Commission under the Securities Exchange Act of 1934 ( 15 U.S.C. 78a et seq.) or rules issued under that Act; (7) the term covered jurisdiction means the foreign jurisdiction in which the position described in paragraph (5) is taken with respect to a covered foreign public accounting firm that prepares an audit report for an applicable Chinese issuer; (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 Chinese issuer means any issuer which is the Chinese government, a national of China or a corporation or other organization incorporated or organized under the laws of China; (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 )