Questions on Non-GAAP Measures: A Tool for Audit Committees

Concerns and questions from regulators and investors have grown around the management’s presentation, outside the audited financial statements, of performance metrics that do not conform to Generally Accepted Accounting Principles (GAAP). Questions on Non-GAAP Measures: A Tool for Audit Committees, is a tool that can help audit committees probe whether such measures are accurate, appropriate, and useful to investors. The resource also reviews the auditor’s role regarding non-GAAP information, as well as relevant regulation.