Practical Law Glossary Item 9-382-3651 (Approx. 2 pages)
Glossary
Non-Reporting Issuer
Also known as non-reporting company. A company that is not required to file reports under Section 13 or Section 15(d) of the Exchange Act, regardless of whether it is filing voluntarily.
Non-reporting companies include:
US private companies.
Non-US private companies.
Non-US companies that are public in their home countries but are not reporting companies under the Exchange Act.