; and (ii) provide such entities with a rationale for such rejection. (B) Subsequent reviews If the Comptroller General receives a notification of rejection from the Secretary pursuant to subparagraph (A), the Comptroller General shall conduct a subsequent review in accordance with paragraph (4)(B). 147. Protection Appellate Board (a) In general Subtitle E of title IV of the Homeland Security Act of 2002 ( 6 U.S.C. 271 et seq. ) is amended by adding at the end the following: 463. Protection Appellate Board (a) Establishment The Secretary shall establish within the U.S. Citizenship and Immigration Services an appellate authority to conduct administrative appellate reviews of protection merits determinations made under section 240D of the Immigration and Nationality Act in which the alien is denied relief or protection, to be known as the Protection Appellate Board . (b) Composition Each panel of the Protection Appellate Board shall be composed of 3 U.S. Citizenship and Immigration Services asylum officers (as defined in section 235(b)(1)(E) of the Immigration and Nationality Act ( 8 U.S.C. 1225(b)(1)(E) )), assigned to the panel at random, who— (1) possess the necessary experience adjudicating asylum claims; and (2) are from diverse geographic regions. (c) Duties of asylum officers In conducting a review under section 240D(e) of the Immigration and Nationality Act, each asylum officer assigned to a panel of the Protection Appellate Board shall independently review the file of the alien concerned, including— (1) the record of the alien’s protection determination (as defined in section 101(a) of the Immigration and Nationality Act ( 8 U.S.C. 1101(a) )), as applicable; (2) the alien’s application for a protection merits interview (as defined in section 240D(l) of that Act); (3) a transcript of the alien’s protection merits interview; (4) the final record of the alien’s protection merits interview