((a)) ** .—** Except as otherwise provided, the financial statements of each corporation in part B of this subtitle shall be audited annually in accordance with generally accepted auditing standards by an independent certified public accountant or independent licensed public accountant, certified or licensed by a regulatory authority of a State or other political subdivision of the United States. The audit shall be conducted where the financial statements of the corporation normally are kept. The person conducting the audit shall be given access to—

((1)) all records and property owned or used by the corporation necessary to facilitate the audit; and

((2)) full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians.

((b)) ** .—**

((1)) The corporation shall submit a report of the audit to Congress not later than 6 months after the close of the fiscal year for which the audit is made. The report shall describe the scope of the audit and include—

((A)) statements necessary to present fairly the corporation’s assets, liabilities, and surplus or deficit, and an analysis of the changes in those amounts during the year;

((B)) a statement in reasonable detail of the corporation’s income and expenses during the year including the results of any trading, manufacturing, publishing, or other commercial-type endeavor; and

((C)) the independent auditor’s opinion of those statements.

((2)) The report may not be printed as a public document, except as part of proceedings authorized to be printed under .