Relates to audit of individual apartment improvements (IAIs) for rent stabilized apartments outside of the city of New York

Added audit requirements for housing accommodations outside New York City, previously covered only by the Emergency Housing Rent Control Law.

Expanded the bill's title and text to explicitly include the Emergency Housing Rent Control Law alongside the Emergency Tenant Protection Act.

Broadened the definition of a 'willful' overcharge to include situations where audit findings cannot be substantiated, removing the requirement to prove specific intent.

Added new provisions requiring additional audits of all units owned by landlords found to have willfully overcharged tenants due to unsubstantiated claims.