is able to inspect, under section 104 of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7214 ). (C) In this paragraph— (i) the terms audit report and registered public accounting firm have the meanings given the terms in section 2(a) of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7201(a) )