((a)) ** Definitions** In this section—

((1)) the term “audit report” has the meaning given the term in ;

((2)) the term “Commission” means the Securities and Exchange Commission;

((3)) 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 foreign issuer files with the Commission under the Securities Exchange Act of 1934 ( et seq.) or rules issued under that Act;

((4)) the terms “covered issuer” and “non-inspection year” have the meanings given the terms in subsection (i)(1) of , as added by section 2 of this Act; and

((5)) 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.

((b)) ** Requirement** 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 , 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.