Non-accelerated filer is a class of reporting company that is not a large accelerated filer, an accelerated filer, or a smaller reporting company. Initial public offering (IPO) issuers will be non-accelerated regardless of whether they satisfy the requirements to qualify as a large accelerated filer, accelerated filer, or a smaller reporting company. Non-accelerated filers have 90 days to file their Form 10-K and 45 days to file their Form 10-Q.
[Last updated in February of 2022 by the Wex Definitions Team]