View all text of Subchapter IV [§ 7261 - § 7266]
§ 7266. Enhanced review of periodic disclosures by issuers
(a) Regular and systematic review
(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
(Pub. L. 107–204, title IV, § 408, July 30, 2002, 116 Stat. 790.)