; or (BB) has gross revenues in an amount that is less than $250,000,000. (II) Adjustment of amounts In addition to the adjustments required under subparagraph (F), the Commission may, by rule, modify the dollar amounts described in subclause (I) if the Commission determines that such a modification is necessary or appropriate in the public interest or for the protection of investors. (iv) M&A broker The term M&A broker means a broker, and any person associated with a broker, that is engaged in the business of effecting securities transactions solely in connection with the transfer of ownership of an eligible privately held company, regardless of whether the broker acts on behalf of a seller or buyer, through the purchase, sale, exchange, issuance, repurchase, or redemption of, or a business combination involving, securities or assets of the eligible privately held company, if the broker reasonably believes that— (I) upon consummation of the transaction, any person acquiring securities or assets of the eligible privately held company, acting alone or in concert, will control and, directly or indirectly, will be active in the management of— (aa) the eligible privately held company; or (bb) the business conducted with the assets of the eligible privately held company; and (II) if any person is offered securities in exchange for securities or assets of the eligible privately held company, that person will, before becoming legally bound to consummate the transaction, receive or have reasonable access to— (aa) the most recent fiscal year-end financial statements of the issuer of the securities, as customarily prepared by the management of the issuer in the normal course of operations; and (bb) if the financial statements of the issuer are audited, reviewed, or compiled— (AA) any related statement by the independent accountant; (BB) a balance sheet dated not more than 120 days before the date of the offer