; and (C) issuers described under paragraph (1)(C) of such section 12(m); (2) conduct an annual assessment of the compliance of issuers with the requirements of section 13(t) of the Securities Exchange Act of 1934; and (3) issue a report to Congress containing the results of the assessments under paragraph (1) and (2). (b) GAO report The Comptroller General of the United States shall periodically evaluate and report to Congress on the effectiveness of the oversight by the Commission of the certification requirements under section 12(m) and section 13(t) of the Securities Exchange Act of 1934.