((a)) ** Regular and systematic review** The Commission shall review disclosures made by issuers reporting under (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.section 78m(a) of this title

((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 78(d) of this title be reviewed under this section less frequently than once every 3 years.o