S. 3662 — ACCESS Act of 2026

This section increases from $100,000 to $250,000 the aggregate offering amount above which issuers conducting Regulation Crowdfunding offerings (i.e., exempt transactions under Securities Act Section 4(a)(6) to raise capital online from non-accredited investors) must provide financial statements reviewed by an independent public accountant. (1) The Securities and Exchange Commission (SEC) may further increase this threshold to up to $400,000 upon recommendation of the Office of the Advocate for Small Business Capital Formation and the Office of the Investor Advocate; and (2) the section makes technical corrections to cross-references to Section 4(a)(6).