; (B) be afforded full facilities for verifying transactions with the balances or securities held by depositories, fiscal agents, and custodians; (C) be authorized to obtain and duplicate any such books, accounts, documents, records, working papers, automated data and files, or other information relevant to the audit without cost to the Comptroller General; and (D) have the right of access of the Comptroller General to such information under section 716(c) of title 31, United States Code. (3) Assistance and cost (A) In general For the purpose of conducting an audit under this subsection, the Comptroller General may, in the discretion of the Comptroller General, employ by contract, without regard to section 6101 of title 41, United States Code, professional services of firms and organizations of certified public accountants for temporary periods or for special purposes. (B) Reimbursement (i) In general On the request of the Comptroller General, the Administration shall reimburse the General Accountability Office for the full cost of any audit conducted by the Comptroller General under this subsection. (ii) Crediting Such reimbursements shall— (I) be credited to the appropriation account entitled Salaries and Expenses, Government Accountability Office at the time at which the payment is received; and (II) remain available until expended. (h) Annual independent audits (1) In general The Administrator shall— (A) have an annual independent audit made of the financial statements of the Administration by an independent public accountant in accordance with generally accepted auditing standards; and (B) submit to the Secretary the results of the audit. (2) Content In conducting an audit under this subsection, the independent public accountant shall determine and report on whether the financial statements of the Administration— (A) are presented fairly in accordance with generally accepted accounting principles