; and (iv) a regulation that is certified by the agency to be an emergency action, if such certification is published in the Federal Register. . 102. Sense of Congress relating to other regulatory entities It is the sense of the Congress that the Public Company Accounting Oversight Board should also follow the requirements of section 23(e) of the Securities Exchange Act of 1934. 103. Accountability provision relating to other regulatory entities A rule adopted by the Municipal Securities Rulemaking Board or any national securities association registered under section 15A of the Securities Exchange Act of 1934 ( 15 U.S.C. 78o–3 ) shall not take effect unless the Securities and Exchange Commission determines that, in adopting such rule, the Board or association has complied with the requirements of section 23(e) of the Securities Exchange Act of 1934, in the same manner as is required by the Commission under such section 23(e). II SEC Transparency 201. Semiannual testimony to Congress regarding activities of the Securities and Exchange Commission Section 4 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78d ) is amended by adding at the end the following: (l) Semiannual testimony to Congress The Chairman of the Commission shall, not less than once every 6 months after the date of the enactment of this subsection, testify before the Committee on Financial Services of the House of Representatives and the Committee on Banking, Housing, and Urban Affairs of the Senate on the activities of the Commission. At least once annually, the Commissioners shall join the Chairman with respect to testifying pursuant to the preceding sentence. . III SEC Cybersecurity 301. GAO audit of information technology infrastructure and handling of data The Comptroller General of the United States shall, not later than 1 year after the date of the enactment of this Act— (1) perform an independent audit of the information technology (IT) infrastructure of the Securities and Exchange Commission and the Commission’s handling of data,