accelerated filer

Subsection (b) shall not apply with respect to any audit report prepared for an issuer that is neither a “large accelerated filer” nor an “accelerated filer” as those terms are defined in Rule 12b–2 of the Commission ( 17 C.F.R. 240.12b–2 ) .

Source

15 USC § 7262(c)

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Scoping language

None identified, default scope is assumed to be the parent (subchapter IV) of this section.

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