Section 1 Short title
This Act may be cited as the “Amendment for Crowdfunding Capital Enhancement and Small-business Support Act of 2026” or the “ACCESS Act of 2026”.
Amendment for Crowdfunding Capital Enhancement and Small-business Support Act of 2026
A BILL
To amend the Securities Act of 1933 to raise the offering amount threshold for when issuers using the crowdfunding exemption are required to file financial statements reviewed by a public accountant who is independent of the issuer, and for other purposes.
Sec. 2 Offering threshold for reviews by public accountant
in subsection (b)(1)(D)—
in clause (i), in the matter preceding subclause (I), by striking “$100,000” and inserting “$250,000”; and
in clause (ii), by striking “$100,000” and inserting “$250,000”; and
by adding at the end the following:
“(i) Discretion To adjust amount—The Commission may increase the amount described in clauses (i) and (ii) of subsection (b)(1)(D) from $250,000 to an amount that is not greater than $400,000 upon the recommendation of the Office of the Advocate for Small Business Capital Formation and the Office of the Investor Advocate.”
by striking “section 4(6)” each place that term appears and inserting “section 4(a)(6)”; and
by striking “section 4(6)(B)” each place that term appears and inserting “section 4(a)(6)(B)”.