; and (BB) determining the criteria of an eligible auditor. (II) Contents The information listed under subclause (I)(aa) shall include the following: (aa) The proportion of directory listings of the plan with inaccurate information, including incorrect contact information, as specified by the Secretary, during the audit period. (bb) The number of in-network items or services paid on behalf of participants, beneficiaries, and enrollees in the plan to providers or facilities who have a network provider contract with the health plan and were not listed in the directory of the health plan for the audit period. (cc) The resources of the plan to help participants, beneficiaries, and enrollees locate an accurately listed in-network provider who is accepting new patients. (dd) The proportion of participants, beneficiaries, and enrollees using out-of-network providers for mental health and substance use disorder services, and the proportion of participants, beneficiaries, and enrollees using out-of-network providers and facilities for medical and surgical services. (ee) Documentation that the plan verifies the accuracy of the provider directory information every 90 days. (ff) Other factors as determined by the Secretary. (iii) Standards for reporting An audit under this subparagraph is complete if all of the following conditions are met: (I) The audit report includes the following: (aa) A statement by the independent auditor that, to the best of the auditor's knowledge, the report is complete and accurate, and that reasonable assumptions related to statistics and research methods have been complied with. (bb) A statement explaining the assumptions, statistics, and methods used to select the sample and assess provider directory information accuracy. (cc) Such other requirements as the Secretary determines necessary. (II) The group health plan makes the independent audit available on a public website. (iv) Rulemaking The Secretary, the Secretary of Labor, and the Secretary of Health and Human Services shall issue interim