; and (C) to require an issuer filing a registration statement under subsection (g) to include with that statement the documentation described in paragraph (3). (3) Documentation required (A) Significant transactions With respect to an issuer, the documentation described in this paragraph is documentation showing that neither the issuer nor any affiliate of the issuer, directly or indirectly, has engaged in a significant transaction with a covered entity. (B) Transparent documentation of supply chain links In issuing rules under paragraph (2), in addition to the documentation required under subparagraph (A), the Commission shall also require an issuer to which those rules apply to document the name (in English and in the most commonly spoken language of the country in which the issuer is incorporated, if other than English) and address of, and sourcing quantities from, each smelter, refinery, farm, or manufacturing facility (as appropriate)— (i) with which the issuer has a business relationship; and (ii) that is owned or operated by— (I) a person located in the Xinjiang Uyghur Autonomous Region; or (II) a person working with the Government of the Xinjiang Uyghur Autonomous Region to recruit, transport, transfer, harbor, or receive labor of Uyghurs, Kazakhs, Kyrgyz, or members of other persecuted groups out of the Xinjiang Uyghur Autonomous Region. (4) Independent verification of documentation In issuing rules under paragraph (1), the Commission shall— (A) require an issuer to obtain independent verification of the documentation described in paragraph (3) by a third-party auditor approved by the Commission, before the filing of an application, report, or registration statement containing the documentation