; (2) each entity in which the IRGC does not have an ownership interest if the IRGC or an agent or affiliate of the IRGC maintains a presence on the board of directors of the entity or otherwise influences the actions, policies, or personnel decisions of the entity; and (3) each person that controls, manages, or directs an entity described in paragraph (1) or (2). (b) Reports required (1) Treasury report (A) In general Not later than 90 days after the date of the enactment of this Act, and annually thereafter, the Secretary of the Treasury shall submit to Congress a report that includes— (i) the list required by subsection (a) and, in the case of any report submitted under this subparagraph after the first such report, any changes to the list since the submission of the preceding such report; and (ii) an assessment of the role of the IRGC and its agents and affiliates in, and its penetration into, the economy of Iran. (B) Form of report Each report required by subparagraph (A) shall be submitted in unclassified form, but may include a classified annex if necessary. (2) Government Accountability Office report (A) In general The Comptroller General of the United States shall— (i) conduct a review of the list required by subsection (a); and (ii) not later than 60 days after each report required by paragraph (1) is submitted to Congress, submit to Congress a report— (I) on the review conducted under clause (i)