; (iii) to maintain internal accountability standards and procedures for workers, including contractors, of the covered business entity failing to meet requirements regarding unlawful child labor; and (iv) to provide training on recognizing and preventing unlawful child labor, particularly with respect to mitigating risks within the supply chain of the covered business entity, to workers, including management personnel, of the covered business entity who have direct responsibility for managing the supply chain of the covered business entity; (C) a description of the findings of each audit required under paragraph (1)(A), including the details of any instances of found or suspected unlawful child labor; and (D) a written certification, signed by the chief executive officer of the covered business entity, that— (i) the covered business entity has complied with the requirements of this Act and exercised due diligence in order to eradicate unlawful child labor from the supply chain of the covered business entity; (ii) to the best of the chief executive officer’s knowledge, the covered business entity has found no instances of the use of unlawful child labor by the covered business entity or any supplier or on-site service provider of the covered business entity or has disclosed every known instance of such use of unlawful child labor; and (iii) the chief executive officer and any other officers submitting the report or certification understand that section 1001 of title 18, United States Code (commonly known as the False Statements Act ), applies to the information contained in the report submitted to the Secretary. (c) Report of violations to congress Each year, the Secretary shall prepare and submit a report to Congress regarding covered business entities that— (1) have failed to conduct audits required under this Act for the preceding year or have been adjudicated in violation of any other provision of this Act