; or (ii) with a Chinese state-controlled entity. (M) Whether the company has ever had an audit of the same type and quality as typically used by an issuer of publicly traded securities. (2) Definitions In this subsection: (A) Exchange traded fund The term exchange traded fund has the meaning given that term under section 270.6c–11 of title 17, Code of Federal Regulations. (B) Other definitions The terms Communist Party of China , Government of the People’s Republic of China , immediate family member , and PRC have the meaning given those terms, respectively, under subsection (s)(2). .