Global Magnitsky Human Rights Accountability Act

Directs the President to impose U.S. entry and property sanctions against any foreign person (or entity) who:

• is responsible for extrajudicial killings, torture, or other gross violations of internationally recognized human rights committed against individuals in any foreign country, especially those persons seeking to expose illegal activity carried out by government officials, or to obtain, exercise, or promote human rights and freedoms;
• acted as an agent of or on behalf of a foreign person in such activities;
• is a government official (or senior associate of such official) responsible for, or complicit in, ordering or otherwise directing acts of significant corruption or the facilitation or transfer of the proceeds of corruption to foreign jurisdictions; or
• has materially assisted or provided financial, material, or technological support for, or goods or services in support of, such activities.

Prescribes related penalties.

Authorizes the President, with regard to such sanctions, to:

• waive their application, with prior congressional notification, if in U.S. national security interests; and
• terminate them under specified conditions.

States that sanctions shall not apply if necessary to comply with the Agreement between the United Nations (U.N.) and the United States regarding the U.N. Headquarters, or other applicable international obligations of the United States.

Directs the President to report to Congress annually regarding each foreign person sanctioned, the type of sanctions imposed, and the reason for their imposition.

Directs the Comptroller General to assess for Congress: (1) the process to determine whether a foreign person has engaged in a sanctionable activity, whether sanctions should be imposed, and whether the identity of a sanctioned foreign person should be classified; and (2) implementation of this Act.