; (2) the financial statements of such issuer that have either been reviewed or audited by a public accountant that is independent of the issuer are unavailable at the time of filing; and (3) such issuer provides a statement that financial information certified by the principal executive officer of the issuer has been provided instead of financial statements reviewed by a public accountant that is independent of the issuer. (f) Exemption available to investment companies Section 4A(f) of the Securities Act of 1933 ( 15 U.S.C. 77d–1(f) ) is amended— (1) in paragraph (2), by inserting or after the semicolon; (2) by striking paragraph (3); and (3) by redesignating paragraph (4) as paragraph (3). (g) Non-Accredited investor requirements Section 4(a)(6) of the Securities Act of 1933 ( 15 U.S.C. 77d(a)(6) ) is amended— (1) in subparagraph (A), by striking $1,000,000 and inserting $10,000,000 ; and (2) in subparagraph (B), by striking does not exceed and all that follows through more than $100,000 and inserting does not exceed 10 percent of the annual income or net worth of such investor . (h) Technical correction The Securities Act of 1933 ( 15 U.S.C. 77a et seq. ) is amended— (1) by striking the term section 4(6) each place such term appears and inserting section 4(a)(6) ; and (2) by striking the term section 4(6)(B) each place such term appears and inserting section 4(a)(6)(B) .