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SEC.408.ENHANCED REVIEW OF PERIODIC DISCLOSURES BY ISSUERS.
(a)REGULAR AND SYSTEMATIC REVIEW.-The Commission shall review disclosures made by issuers reporting under section 13(a)of the Securities Exchange Act of 1934(including reports filed on Form 10–K),and which have a class of securities listed on a national securities exchange or traded on an automated quotation facility of a national securities association,on a regular and systematic basis for the protection of investors.Such review shall include a review of an issuer's financial statement.
(b)REVIEW CRITERIA.-For purposes of scheduling the reviews required by subsection(a),the Commission shall consider,among other factors-
(1)issuers that have issued material restatements of financial results;
(2)issuers that experience significant volatility in their stock price as compared to other issuers;
(3)issuers with the largest market capitalization;
(4)emerging companies with disparities in price to earning ratios;
(5)issuers whose operations significantly affect any material sector of the economy;and
(6)any other factors that the Commission may consider relevant.
(c)MINIMUM REVIEW PERIOD.-In no event shall an issuer required to file reports under section 13(a)or 15(d)of the Securities Exchange Act of 1934 be reviewed under this section less frequently than once every 3 years.
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