(A) in clause (iii), by striking ``and´´ at the end;
(B) in clause (iv), by striking the period at the end and inserting ``; and´´; and
(C) by adding at the end the following:
``(v) public accountability for the exercise of such authority, including with respect to actions taken by those entities participating in programs established under this Act.´´; and
(2) in subsection (a)(2)—
(A) by redesignating subparagraph (C) as subparagraph (F); and
(B) by striking subparagraphs (A) and (B) and inserting the following:
``(A) Definition.—In this paragraph, the term ‘governmental unit’ has the meaning given under section 101(27) of title 11, United States Code, and does not include any insured depository institution as defined under section 3 of the Federal Deposit Insurance Act (12 U.S.C. 8113).
``(B) GAO Presence.—The Secretary shall provide the Comptroller General with appropriate space and facilities in the Department of the Treasury as necessary to facilitate oversight of the TARP until the termination date established in section 5230 of this title.
``(C) Access to records.—
``(i) In general.—Notwithstanding any other provision of law, and for purposes of reviewing the performance of the TARP, the Comptroller General shall have access, upon request, to any information, data, schedules, books, accounts, financial records, reports, files, electronic communications, or other papers, things, or property belonging to or in use by the TARP, any entity established by the Secretary under this Act, any entity that is established by a Federal reserve bank and receives funding from the TARP, or any entity (other than a governmental unit) participating in a program established under the authority of this Act, and to the officers, employees, directors, independent public accountants, financial advisors and any and all other agents and representatives thereof, at such time as the Comptroller General may request.
``(ii) Verification.—The Comptroller General shall be afforded full facilities for verifying transactions with the balances or securities held by, among others, depositories, fiscal agents, and custodians.
``(iii) Copies.—The Comptroller General may make and retain copies of such books, accounts, and other records as the Comptroller General determines appropriate.
``(D) Agreement by entities.—Each contract, term sheet, or other agreement between the Secretary or the TARP (or any TARP vehicle, officer, director, employee, independent public accountant, financial advisor, or other TARP agent or representative) and an entity (other than a governmental unit) participating in a program established under this Act shall provide for access by the Comptroller General in accordance with this section.
``(E) Restriction on public disclosure.—
``(i) In general.—The Comptroller General may not publicly disclose proprietary or trade secret information obtained under this section.
``(ii) Exception for congressional committees.—This subparagraph does not limit disclosures to congressional committees or members thereof having jurisdiction over a private or public entity referred to under subparagraph (C).
``(iii) Rule of construction.—Nothing in this section shall be construed to alter or amend the prohibitions against the disclosure of trade secrets or other information prohibited by section 1905 of title 18, United States Code, section 714(c) of title 31, United States Code, or other applicable provisions of law.´´.
