; and (5) the agenda and minutes of any meeting of the board of directors of the corporation. ; and (C) by adding at the end the following: (c) Audit (1) In general Not less frequently than annually, the financial statements of the corporation for the preceding fiscal year shall be audited in accordance with generally accepted auditing standards by— (A) an independent certified public accountant; or (B) an independent licensed public accountant who is certified or licensed by the regulatory authority of a State or a political subdivision of a State. (2) Location An audit under paragraph (1) shall be conducted at the location at which the financial statements of the corporation normally are kept. (3) Access An individual conducting an audit under paragraph (1) shall be given access to— (A) all records and property owned or used by the corporation, as necessary to facilitate the audit