certified public accountant annual financial and compliance audits and submits such audits to the Secretary, (G) no officer or board member of such organization has been convicted of a felony, and (H) such organization requires any eligible student who receives a scholarship to permit such organization to share assessment information and other data regarding the student for the purpose of providing reports described in subsection (e), and such other information as necessary for the purposes of reporting on the academic achievement of eligible students receiving a scholarship from such organization. (2) Independent certified public accountant For purposes of paragraph (1)(F), the term independent certified public accountant means, with respect to an organization, a certified public accountant who is not a related person (within the meaning of section 465(b)(3)(C)) with respect to such organization or any employee of such organization. (e) Eligible school reporting requirement (1) In general The reports described in this subsection include— (A) a report to the parents on the student’s academic achievement, and (B) a report to each qualified scholarship granting organization that provides scholarships to students at the school, that includes the test results, in the aggregate and disaggregated by race or ethnicity and grade level, of the students receiving such scholarships who are in grades 3 through 12 on a grade-appropriate nationally norm-referenced standardized test. (2) No personally identifiable information In preparing and submitting the report described in paragraph (1)(B), a school shall not include any personally identifiable information regarding a student. (f) Denial of double benefit No deduction shall be allowed under any provision of this chapter for any expense for which a credit is allowed under this section. (g) Election This section shall apply to a taxpayer for a taxable year only if such taxpayer elects to have this section apply for such taxable year. . (2) Clerical amendment The table of