; and (B) by adding at the end the following new paragraph: (2) (A) Any individual appointed as Under Secretary of Defense (Comptroller) shall be an individual who— (i) has significant financial management service in— (I) a Federal or State agency that received an audit with an unqualified opinion on such agency’s financial statements during the time of such individual’s service; or (II) a public company that received an audit with an unqualified opinion on such company’s financial statements during the time of such individual’s service; or (ii) has served as chief financial officer, deputy chief financial officer, or an equivalent executive-level position with direct authority for financial management in a large public or private sector organization. (B) In this paragraph, the term public company has the meaning given the term issuer in section 2(7) of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7201(7) ). . (2) Duties and powers Such section is further amended— (A) by redesignating subsections (d) and (e) as subsections (e) and (f), respectively