; and (B) guidance relating to covered financial instruments; (2) publishing on the internet certifications submitted by senior Federal employees under section 13153(a); and (3) assessing civil fines against any senior Federal employee who is in violation of this subchapter, subject to subsection (b). (b) Requirements for civil fines (1) Amount A fine imposed under this section against a senior Federal employee shall be equal to the greater of— (A) $1,000, or (B) an amount equal to 10 percent of the greatest dollar value of the applicable covered financial instrument during any period that such instrument was held by the applicable senior Federal employee or their spouse or dependent child (as the case may be). (2) In general Before imposing a fine pursuant to this section, the supervising ethics office shall provide to the applicable senior Federal employee— (A) a written notice describing each covered financial instrument transaction for which a fine will be assessed; and (B) an opportunity, with respect to each such covered financial instrument transaction— (i) for a hearing; and (ii) to achieve compliance with the requirements of this subchapter. (3) Publication The supervising ethics office shall publish on a publicly available website a description of— (A) each fine assessed pursuant to this section; (B) the reasons why each such fine was assessed; and (C) the result of each assessment, including any hearing under paragraph (2)(B)(i) relating to the assessment. (4) Appeal A senior Federal employee may appeal to the supervising ethics office a fine assessed under this section during the 30-day period beginning on the date the fine is so assessed. 13155. Audit by Government Accountability Office Not later than 2 years after the date of enactment of this subchapter, the Comptroller General of the United States shall— (1) conduct an audit of the compliance by senior Federal employees with the requirements of this subchapter