; or (B) the small business or individual meets such other requirements as are set forth in regulations prescribed by the Secretary. (2) Determination of hardship For purposes of paragraph (1), a significant hardship shall include— (A) an immediate threat of adverse action; (B) a delay of more than 60 days in resolving employment verification system problems; (C) the incurring by the small business or individual of significant costs if relief is not granted; or (D) irreparable injury to, or a long-term adverse impact on, the small business or individual if relief is not granted. (3) Standards when administrative guidance not followed In cases where a U.S. Citizenship and Immigration Services employee is not following applicable published administrative guidance, the Office shall construe the factors taken into account in determining whether to issue an assistance order under this subsection in the manner most favorable to the small business or individual. (4) Terms of assistance order The terms of an assistance order under this subsection may require the Secretary within a specified time period— (A) to determine whether any employee is or is not authorized to work in the United States; or (B) to abate any penalty under section 274A of the Immigration and Nationality Act that the Office determines is arbitrary, capricious, or disproportionate to the underlying offense. (5) Authority to modify or rescind Any assistance order issued by the Office under this subsection may be modified or rescinded— (A) only by the Office, the Director or Deputy Director of U.S. Citizenship and Immigration Services, or the Secretary or the Secretary's designee