Final answer:
The filing deadline for Form 10-K for an issuer that is not an accelerated filer is 90 days after the end of the fiscal year.
Step-by-step explanation:
The filing deadline for Form 10-K for an issuer that is not an accelerated filer is 90 days after the end of the fiscal year. Form 10-K is an annual report that provides a comprehensive summary of a company's financial performance and includes information about its business operations, risk factors, and audited financial statements.
For example, if a company's fiscal year ends on December 31, the filing deadline for Form 10-K would be March 31 of the following year.
It's important for companies to meet the filing deadline to comply with the regulations of the Securities and Exchange Commission (SEC) and to provide timely and accurate financial information to investors and stakeholders.