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Sarbanes Oxley Act

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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