; (2) by striking (1) For a covered agency, and inserting For a covered agency, ; (3) by striking (A) any and inserting (1) any ; (4) by striking (B) any and inserting (2) any ; and (5) by striking (C) advice and inserting (3) advice . 12. Agency preparation of guides Section 212(a)(5) the Small Business Regulatory Enforcement Fairness Act of 1996 ( 5 U.S.C. 601 note) is amended to read as follows: (5) Agency preparation of guides The agency shall, in its sole discretion, taking into account the subject matter of the rule and the language of relevant statutes, ensure that the guide is written using sufficiently plain language likely to be understood by affected small entities. Agencies may prepare separate guides covering groups or classes of similarly affected small entities and may cooperate with associations of small entities to distribute such guides. In developing guides, agencies shall solicit input from affected small entities or associations of affected small entities. An agency may prepare guides and apply this section with respect to a rule or a group of related rules. . 13. Comptroller general report Not later than 90 days after the date of enactment of this Act, the Comptroller General of the United States shall complete and publish a study that examines whether the Chief Counsel for Advocacy of the Small Business Administration has the capacity and resources to carry out the duties of the Chief Counsel under this Act and the amendments made by this Act.