A non-accelerated filer is generally a public company that doesn’t meet the criteria to be classified as an accelerated filer or large accelerated filer. Typically, these are companies with a public float of less than $75 million, or businesses that qualify for smaller reporting company accommodations based on their revenue. A company might also be a non-accelerated filer if it hasn’t been a reporting company for at least 12 months or hasn’t filed an annual report yet under the Exchange Act. A company’s filer status — whether it’s a non-accelerated filer, accelerated filer, or large accelerated filer — determines how quickly it must submit reports to the SEC and what reporting requirements it must follow. If you’re wondering what is a non-accelerated filer or how filer status affects SEC deadlines, it’s an important classification for understanding reporting obligations.

Filing Review Process, Going Public, Building Blocks: SEC Filing Review Process, Building Blocks: SEC Filer Status and Reporting Status