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► 15 U.S.C. § 7266 15 u.s.c. · public company accounting reform and cor · title 15
15 U.S.C. § 7266
Enhanced review of periodic disclosures by issuers
Title 15 USC
● ACTIVE
Ch. 98
Jurisdiction Federal — United States
Chapter PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
Primary Source uscode.house.gov ↗
Federation ID OM-USC15-SEC-5FD0ED
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 15 - COMMERCE AND TRADE 15 U.S.C. United States Code, 2023 Edition Title 15 - COMMERCE AND TRADE CHAPTER 98 - PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY SUBCHAPTER IV - ENHANCED FINANCIAL DISCLOSURES Sec. 7266 - Enhanced review of periodic disclosures by issuers From the U.S. Government Publishing Office, www.gpo.gov

§7266. Enhanced review of periodic disclosures by issuers

(a) Regular and systematic review The Commission shall review disclosures made by issuers reporting under section 78m(a) of this title (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 78m(a) or 78o(d) of this title be reviewed under this section less frequently than once every 3 years.

(Pub. L. 107–204, title IV, §408, July 30, 2002, 116 Stat. 790.)

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 15 U.S.C. § 7266 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 15 U.S.C. § 7265 15 U.S.C. § 7301 →
Chapter 98 — PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
15 U.S.C. § 720115 U.S.C. § 720215 U.S.C. § 721115 U.S.C. § 721215 U.S.C. § 721315 U.S.C. § 721415 U.S.C. § 7214a15 U.S.C. § 721515 U.S.C. § 721615 U.S.C. § 721715 U.S.C. § 721815 U.S.C. § 721915 U.S.C. § 722015 U.S.C. § 723115 U.S.C. § 723215 U.S.C. § 723315 U.S.C. § 723415 U.S.C. § 724115 U.S.C. § 724215 U.S.C. § 724315 U.S.C. § 724415 U.S.C. § 724515 U.S.C. § 724615 U.S.C. § 7261
15 U.S.C. — public domain ← All Legislation
OakMorel Law
15 U.S.C.
Citation
15 U.S.C. § 7266
Status
● ACTIVE
Chapter
98 — PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY
Title
Commerce and Trade
Jurisdiction
Federal
Federation ID
OM-USC15-SEC-5FD0ED
Root-LD Spec
v1.0
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Commerce and Trade — 15 U.S.C. § 7266