; and (II) the areas in which the corporation has not met compliance standards; and (ii) assesses the compliance of each member of the corporation and provides a plan for improvement, as necessary. (G) A detailed description of any complaint of retaliation made during such calendar year, including the entity involved, the number of allegations of retaliation, and the outcome of such allegations. (3) Public availability The corporation shall make each report under this subsection available to the public on an easily accessible internet website of the corporation. (b) 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 full access to— (A) all records and property owned or used by the corporation, as necessary to facilitate the audit