; (11) the term national securities exchange means an exchange that is registered with the Commission under section 6 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78f ); and (12) the term public accounting firm has the meaning given the term in section 2(a) of the Sarbanes-Oxley Act of 2002 ( 15 U.S.C. 7201(a) ). (b) Disclosure (1) List of certain Chinese issuers and covered foreign public accounting firms (A) In general The Commission shall maintain a publicly available list of— (i) each Chinese issuer, an audit report of which— (I) is prepared by a foreign public accounting firm; and (II) the Board is not able to inspect or investigate because of a position taken by an authority that is outside of the United States; (ii) each covered foreign public accounting firm that has prepared an audit report identified under clause (i); and (iii) the jurisdiction in which each covered foreign public accounting firm identified under clause (ii) is organized or operating. (B) Role of the Board Not less frequently than annually, the Board shall provide to the Commission the information that is required for the Commission to carry out subparagraph (A). (2) Annual report disclosure (A) Disclosure Each applicable Chinese issuer shall disclose in each covered form filed by the applicable Chinese issuer— (i) that, during the period covered by covered form, a covered foreign public accounting firm has prepared an audit report for the issuer; (ii) the percentage of the shares of the issuer owned by governmental entities in the foreign jurisdiction in which the issuer is incorporated or otherwise organized; (iii) whether governmental entities in a covered jurisdiction with respect to any covered foreign public accounting firm that has prepared an audit report for the issuer during the period covered by the form have a controlling financial interest with respect to the issuer