This bill amends the Securities Exchange Act of 1934 to require that principal executive officers and principal human resources officers of certain securities issuers include a certification regarding employment eligibility compliance in their annual reports. A covered employer , defined as an issuer of registered securities or a person required to file reports under section 15(d), must establish and maintain internal controls designed to ensure compliance with federal employment eligibility verification requirements, such as Form I-9 and E-Verify, and to prevent or detect the use of fraudulent documentation. The certification must affirm that the officers have reviewed the report, that it fairly presents the issuer's employment practices, and that they are responsible for and have evaluated the effectiveness of internal controls related to employment eligibility. Crucially, the certifying officers must disclose to the Department of Homeland Security and the Department of Justice any significant deficiencies in these internal controls or any known material violations, including the employment of unauthorized aliens. The bill establishes criminal penalties for false certifications or willful failure to certify, with enhanced penalties for violations involving unauthorized alien employment, and directs the SEC to prescribe rules for implementation and public availability of these certifications.