Non-Accelerated Filer

Definition:

Filers who are permitted to file their Form 10-K and Form 10-Q in compliance with the Exchange Act and their Section 404 attestation reports in compliance with the Sarbanes-Oxley Act within deadlines that are longer than those applicable to Accelerated Filers and Large Accelerated Filers.

The SEC divides Reporting Companies into three categories: Non-Accelerated Filers, Accelerated Filers, and Large Accelerated Filers. A Non-Accelerated Filer is a Public Company that does not fall within the definition of an Accelerated Filer or a Large Accelerated Filer in Rule 12b-2 of the Exchange Act.

See also Accelerated Filer and Large Accelerated Filer.

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