; (B) employ an easy-to-understand visual cue for parents to identify content described in paragraph (1); (C) receive regular review to determine its effectiveness; and (D) develop a mechanism for users to report to the Commission complaints of mislabeled content and for the Commission to remedy such instances of mislabeled content. (b) Consultation The report described in subsection (a) shall be developed by the Commission in consultation with an advisory board, to be created and convened by the Commission, which is comprised of experts in child development, child health, education, and media. 6. Transparency and auditing (a) Transparency The Commission shall promulgate regulations in accordance with section 553 of title 5, United States Code, requiring an operator of a platform which is directed to children to publish and maintain a publicly accessible digital record of the viewable or playable content of each such platform. (b) Annual platform audits The regulations promulgated pursuant to subsection (a) shall include the establishment of an annual audit process, to be conducted during the 5-year period subsequent to the date of enactment of this Act, for each of the 25 platforms directed to children with the highest total number of child users, to evaluate the level of compliance by each such platform with respect to the requirements under this Act. (c) Report The Commission shall issue annual reports to Congress based on the audits described in subsection (b) that— (1) describe the level of compliance by the platforms described in such subsection with respect to the requirements under this Act