; and (B) file annually a notice confirming the accuracy of the statement. (b) Review (1) In general The United States Trustee shall review each verified statement submitted pursuant to subsection (a) and may file with the court comments on such verified statements before the professionals filing such statements seek compensation under section 316 or 317 of PROMESA ( 48 U.S.C. 2176 , 2177). (2) Objection The United States Trustee may object to compensation applications filed under section 316 or 317 of PROMESA ( 48 U.S.C. 2176 , 2177) that fail to satisfy the requirements of subsection (e). (3) Right to be heard Each person described in section 1109 of title 11, United States Code, may appear and be heard on any issue in a case under this section. (c) Jurisdiction The district courts of the United States shall have jurisdiction of all cases under this section. (d) Retroactivity (1) In general If a court has entered an order approving compensation under a case commenced under section 304 of PROMESA ( 48 U.S.C. 2164 ), each professional person subject to the order shall file a verified statement in accordance with subsection (a) not later than 30 days after the date of enactment of this Act. (2) No delay A court may not delay any proceeding in connection with a case commenced under section 304 of PROMESA ( 48 U.S.C. 2164 ) pending the filing of a verified statement under paragraph (1). (e) Limitation on compensation (1) In general In a voluntary case commenced under section 304 of PROMESA ( 48 U.S.C. 2164 ), in connection with the review and approval of professional compensation under section 316 or 317 of PROMESA ( 48 U.S.C. 2176 , 2177), the court may deny allowance of compensation for services and reimbursement of expenses, accruing after the date of the enactment of this Act of a professional person if the professional person— (A) has failed to file statements of connections required by subsection (a) or has filed inadequate statements of connections