principles or any other criteria applicable to such statements, and (II) to use such influence shall be conclusively presumed to have complied to maintain accountability for assets; with the requirements of paragraph (2). (iii) access to assets is permitted only in accordance with manage- (7) For the purpose of paragraph (2) of this subsection, the terms “rea- ment’s general or specific authorization; and sonable assurances” and “reasonable detail” mean such level of detail and degree of assurance as would satisfy prudent officials in the con- (iv) the recorded accountability for assets is compared with the exist- duct of their own affairs. ing assets at reasonable intervals and appropriate action is taken with respect to any differences; and wee (C) notwithstanding any other provision of law, pay the allocable 15 US.C. § 78ff Penalties [Section 32 of the Securities Exchange share of such issuer of a reasonable annual accounting support fee or Act of 1934] fees, determined in accordance with section 7219 of this title. (a) Willful violations; false and misleading statements (3)(A) With respect to matters concerning the national security of the United States, no duty or liability under paragraph (2) of this subsec- Any person who willfully violates any provision of this chapter (other tion shall be imposed upon any person acting in cooperation with the than section 78dd-1 of this title [Section 30A of the Exchange Act]), head of any Federal department or agency responsible for such matters or any rule or regulation thereunder the violation of which is made if such act in cooperation with such head of a department or agency unlawful or the observance of which is required under the terms of was done upon the specific, written directive of the head of such this chapter, or any person who willfully and knowingly makes, or department or agency pursuant to Presidential authority to issue such causes to be made, any statement in any application, report, or docu- directives.