Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
52 lines
2.4 KiB
Markdown
52 lines
2.4 KiB
Markdown
---
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type: "LegalText"
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title: "15 U.S.C. § 7266"
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description: "Enhanced review of periodic disclosures by issuers"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 15
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title_name: "COMMERCE AND TRADE"
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chapter_number: "98"
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chapter_name: "PUBLIC COMPANY ACCOUNTING REFORM AND CORPORATE RESPONSIBILITY"
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section: "7266"
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citation: "15 U.S.C. § 7266"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip"
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source_identifier: "/us/usc/t15/s7266"
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source_file: "data/legal/raw/us/code/title-15/usc15.xml"
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source_hash: "27551bcd370fda020834b9ade576da0e71bd6e98dfc7877c5260676762842b88"
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raw_snapshot_hash: "6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059"
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text_hash: "8c9d99227e0147f7f5d5f776f86877aa1ceccfaf9e68299c755ac672f10e2fd5"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 15 U.S.C. § 7266 - Enhanced review of periodic disclosures by issuers
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## Text
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(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.
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(b) Review criteria For purposes of scheduling the reviews required by subsection (a), the Commission shall consider, among other factors—
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(1) issuers that have issued material restatements of financial results;
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(2) issuers that experience significant volatility in their stock price as compared to other issuers;
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(3) issuers with the largest market capitalization;
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(4) emerging companies with disparities in price to earning ratios;
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(5) issuers whose operations significantly affect any material sector of the economy; and
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(6) any other factors that the Commission may consider relevant.
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(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.
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(Pub. L. 107–204, title IV, § 408, July 30, 2002, 116 Stat. 790.)
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