This legislation mandates a comprehensive, independent audit of all United States gold reserves, to be conducted by a qualified third-party auditor contracted by the Comptroller General within nine months of enactment, and every five years thereafter. The audit requires a full assay, inventory, and analysis of physical security, alongside a detailed accounting of all encumbrances, sales, purchases, and government interests in gold over the past 50 years, including gold held by third parties. Following each audit, the Comptroller General must submit a report to Congress and the Treasury, making it publicly available online with redactions permitted only for physical security details. To facilitate this, the Comptroller General and auditor will have full access to all relevant facilities and records, enforceable by subpoena. Additionally, the bill requires the Secretary of the Treasury to upgrade the quality of the gold reserves to meet current good delivery standards for purity and weight within five years, utilizing U.S.-based refiners and logistics firms as needed.