; and (B) require that the identity of the third-party auditor described in subparagraph (A) remain confidential. (5) Public availability of documentation The Commission shall make all documentation received under this subsection available to the public. (6) Penalty With respect to an application or report described in paragraph (2), if an issuer fails to comply with the requirements of this subsection (including any misrepresentation of the information described in paragraph (3))— (A) in the case of an application described in paragraph (2)(A)— (i) the applicable national securities exchange may not approve the application; and (ii) the issuer may not refile the application for 1 year; and (B) in the case of a report described in paragraph (1)(B) or a registration statement described in paragraph (1)(C)— (i) the President shall— (I) make a determination with respect to whether— (aa) the Secretary of the Treasury should initiate an investigation with respect to the imposition of sanctions under the Global Magnitsky Human Rights Accountability Act ( 22 U.S.C. 10101 et seq. ); or (bb) the Attorney General should initiate an investigation under any provision of law intended to hold accountable individuals or entities involved in the importation of goods produced using forced labor, including section 545, 1589, or 1761 of title 18, United States Code; and (II) not later than 180 days after initiating an investigation described in subclause (I), make a determination with respect to whether— (aa) to impose sanctions under the Global Magnitsky Human Rights Accountability Act with respect to the issuer or affiliate of the issuer (as the case may be); or (bb) to refer the case to the Department of Justice or another relevant Federal agency for further investigation. (7) Reports (A) Annual report to Congress The Commission shall— (i) conduct an annual assessment of the compliance of issuers with the requirements of this subsection