; (2) the plans of the Department of Defense to implement, communicate, and continuously improve the requirements development process required by subsection (a); and (3) any additional recommendations for legislation that the Secretary determines appropriate. (e) Final report Not later than October 1, 2025, the Secretary of Defense shall submit to the congressional defense committees a report describing activities carried out pursuant to this section. 812. Preventing conflicts of interest for entities that provide certain consulting services to the Department of Defense (a) In general (1) Certification Not later than 180 days after the date of the enactment of this Act, the Secretary of Defense shall amend the Department of Defense Supplement to the Federal Acquisition Regulation to require any entity that provides consulting services and is assigned a North American Industry Classification System code beginning with 5416, after the effective date of such amendment and before entering into a covered contract, to certify that— (A) neither the entity nor any subsidiaries or affiliates of the entity (as that term is defined in section 2.101 of the Federal Acquisition Regulation) hold a contract for consulting services with one or more covered foreign entities; or (B) the entity maintains a Conflict of Interest Mitigation plan described under subsection (b) that is auditable by a contract oversight entity. (2) Prohibition The Secretary of Defense may not enter into a covered contract with an entity described in paragraph (1) that is unable to make the certification required under such paragraph. (b) Conflict of interest mitigation plan A Conflict of Interest Mitigation plan described under this subsection shall include— (1) an identification, where such identification is not otherwise prohibited by law or regulation, of any covered contracts of an entity described in subsection (a) with a covered foreign entity