Financial statements filed as required by this subchapter are not required to be certified by an independent certified public accountant or independent public accountant if:
(1) the fiscal year of the issuer of the securities to be registered ended on a date earlier than the 90th day before the date of the filing; and
(2) financial statements in addition to those required by this subchapter are filed that:
(A) contain the information required by Section 4003.052; and
(B) are certified by an independent certified public accountant or independent public accountant as of the end of the issuer's preceding fiscal year.