; and (ii) each policy and procedure of the registered digital commodity broker or registered digital commodity dealer of the chief compliance officer (including the code of ethics and conflict of interest policies). (B) Requirements The chief compliance officer shall ensure that a compliance report under subparagraph (A)— (i) accompanies each appropriate financial report of the registered digital commodity broker or registered digital commodity dealer that is required to be furnished to the Commission pursuant to this section; and (ii) includes a certification that, under penalty of law, the compliance report is accurate and complete. (k) Segregation of digital commodities (1) Holding of customer assets (A) In general Each digital commodity broker and digital commodity dealer shall hold customer money, assets, and property in a manner to minimize the risk of loss to the customer or unreasonable delay in customer access to the money, assets, and property of the customer. (B) Qualified digital commodity custodian Each digital commodity broker and digital commodity dealer shall hold in a qualified digital commodity custodian each unit of a digital commodity that is— (i) the property of a customer or counterparty of the digital commodity broker or digital commodity dealer, respectively; (ii) required to be held by the digital commodity broker or digital commodity dealer under subsection (e)