Non-accelerated filer
Term · Law · MLC-T-LAW-003424
A public company that falls outside the accelerated filer and large accelerated filer categories defined by the Securities and Exchange Commission. Most have a public float below $75 million, though a company with a float under $700 million and annual revenues under $100 million also qualifies. Non-accelerated filers get longer deadlines, 90 days after year end for the annual report and 45 days for quarterly reports, and need no auditor attestation of internal control over financial reporting.
| Identifier | MLC-T-LAW-003424 |
|---|---|
| Field | Law |
Record as JSON
{
"id": "MLC-T-LAW-003424",
"term": "Non-accelerated filer",
"field": "Law",
"definition": "A public company that falls outside the accelerated filer and large accelerated filer categories defined by the Securities and Exchange Commission. Most have a public float below $75 million, though a company with a float under $700 million and annual revenues under $100 million also qualifies. Non-accelerated filers get longer deadlines, 90 days after year end for the annual report and 45 days for quarterly reports, and need no auditor attestation of internal control over financial reporting.",
"url": "https://mlchart.com/terminology/law/non-accelerated-filer/"
}
Record 3,408 of 5,441 in Law terminology (MLC-0107). Request the full dataset.