(b)INSPECTION FREQUENCY.—
(1)IN GENERAL.—Subject to paragraph (2), inspections required by this section shall be conducted
(A)annually with respect to each registered public accounting firm that regularly provides audit reports for more than 100 issuers; and
(B) not less frequently than once every 3 years with respect to each registered public accounting firm that provides audit reports for 100 or fewer issuers.
(2)ADJUSTMENTS TO SCHEDULES.—The Board may, by rule, adjust the inspection schedules set under paragraph (1) if the Board finds that different inspection schedules are consistent with the purposes of this Act, the public interest, and the protection of investors. The Board may conduct special at the request of the Commission or upon its own motion.