Raises crowdfunding exemption threshold for financial statement reviews from $100,000 to $250,000.
The ACCESS Act of 2026 amends the Securities Act of 1933 to increase the offering amount threshold for crowdfunding exemptions from $100,000 to $250,000. This change affects issuers who must file financial statements reviewed by an independent public accountant. The Securities and Exchange Commission has the discretion to further increase this threshold up to $400,000 based on recommendations from the Office of the Advocate for Small Business Capital Formation and the Office of the Investor Advocate.
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