; (2) other criteria developed by the Under Secretary for purposes of the report under this section; or (3) a combination of the criteria described in paragraphs (1) and (2). (c) Construction The report required by this section is in addition to the report required by section 1104 of the National Defense Authorization Act for Fiscal Year 2018. 1005. Transparency of accounting firms used to support Department of Defense audit The Secretary of Defense shall require any accounting firm under contract or under consideration for a contract or for the renewal of an existing contract with the Department of Defense in support of the audit required under section 3521 of title 31, United States Code, to provide a statement setting forth the details of any disciplinary proceedings with respect to the accounting firm or its associated persons before any entity with the authority to enforce compliance with rules or laws applying to audit services offered by accounting firms. B Naval Vessels and Shipyards 1011. Date of listing of vessels as battle force ships in the Naval Vessel Register and other fleet inventory measures (a) In general Section 7301 of title 10, United States Code, is amended— (1) by redesignating subsection (c) as subsection (d)