; (B) in an individual or in any other capacity act in any transaction involving the assets of the Trust Fund on behalf of a party (or represent a party) whose interests are adverse to the interests of the Trust Fund or the interests of borrowers; or (C) receive any consideration for the member’s own personal account from any party dealing with the assets of the Trust Fund. (4) Audit and report (A) Audit The Board shall annually engage an independent qualified public accountant to audit the financial statements of the Trust Fund. (B) Report to Congress (i) In general The Board shall submit an annual management report to the Secretary of Education, the Secretary of the Treasury, the President, and the Congress not later than 180 days after the end of each fiscal year, including— (I) a statement of financial position, including the total amount in the Trust Fund; (II) a statement of operations; (III) a statement of cash flows; (IV) a breakdown of the investments made by the Trust Fund, including by type; (V) a statement on internal accounting and administrative control systems; (VI) the report resulting from an audit of the financial statements of the Trust Fund conducted under subparagraph (A)