; (2) provide or otherwise make available to the independent third-party conducting the audit access to all network, systems, and assets relevant to the audit; and (3) disclose all relevant facts to the independent third-party conducting the audit, and not misrepresent in any manner, expressly or by implication, any relevant fact. (f) Privacy safeguards (1) In issuing the public reports required under this section, a covered platform shall take steps to safeguard the privacy of its users, including ensuring that data is presented in a de-identified, aggregated format such that it is reasonably impossible for the data to be linked back to any individual user. (2) This section shall not be construed to require the disclosure of information that will lead to material vulnerabilities for the privacy of users or the security of a covered platform's service or create a significant risk of the violation of Federal or State law. (g) Location The public reports required under this section should be posted by a covered platform on an easy to find location on a publicly available website. 7. Independent research (a) Definitions In this section: (1) Assistant Secretary The term Assistant Secretary means the Assistant Secretary of Commerce for Communications and Information. (2) De-identified data The term de-identified data means information— (A) that does not identify and is not linked or reasonably linkable to an individual or an individual’s device; and (B) with respect to which a covered platform or researcher takes reasonable technical and contractual measures to ensure that the information is not used to re-identify any individual or individual’s device. (3) Eligible researcher (A) In general The term eligible researcher means an individual or group of individuals affiliated with or employed by— (i) an institution of higher education (as defined in section 101 of the Higher Education Act of 1965 ( 20 U.S.C. 1001 ))