; and (2) not later than two years after such date of enactment, issue final guidance with respect to the implementation of such a framework. 103. Encouraging international harmonization (a) GAO study Not later than one year after the date of enactment of this Act, the Comptroller General of the United States shall issue a report evaluating— (1) the consistency with which the International Conference on Harmonisation (in this section referred to as ICH ) guidelines on good manufacturing practices, including ICH Guidelines Q8–11, are being implemented by drug regulatory authorities across countries and international regions; (2) whether domestic active pharmaceutical ingredient manufacturers (including any such contract manufacturers) are provided sufficient opportunity to participate with regulatory authorities in the development of guidelines prior to implementation; (3) whether divergence from ICH guidelines or differing regulatory standards or requirements by drug regulatory authorities across countries and international regions creates— (A) inefficiencies in drug manufacturing; (B) incompatible requirements that can contribute to or exacerbate drug shortages