15 U.S. Code § 7266 - Enhanced review of periodic disclosures by issuers
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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.
(b) Review criteria
For purposes of scheduling the reviews required by subsection (a) of this section, the Commission shall consider, among other factors—
(2) issuers that experience significant volatility in their stock price as compared to other issuers;