; or (B) as an access point to any underground tunnel network, or any other terrorist-related purposes. (7) The organization is subject to comprehensive financial audits by an internationally recognized third-party independent auditing firm that has implemented an effective system of vetting, as determined by the Secretary of the Treasury, and oversight to prevent the use, receipt, or diversion of any resources by any foreign terrorist organization or members thereof. (8) The organization does not provide funds or loans to another organization that is— (A) a member of, is affiliated with, or has any ties to a specified foreign terrorist organization; or (B) otherwise engaged in terrorist activities. (9) The organization does not hold an account or other affiliations with financial institutions that the United States considers or believes to be complicit in money laundering or terrorist financing. (b) Notifications