A reporting company that does not meet the requirements to be an accelerated filer or a large accelerated filer (see Rule 12b-2 under the Exchange Act). A non-accelerated filer has a public float of less than $75 million.

For a chart listing the deadlines for when a reporting company's Form 10-K and Form 10-Q reports are due, depending on whether the company is a large accelerated filer, an accelerated filer or a non-accelerated filer, see Deadlines for Filing Periodic Reports: Chart.