The Center for Audit Quality recently released “Non-GAAP Measures: A Roadmap for Audit Committees.” The report summarizes common themes that emerged from a series of 2017 roundtable discussions regarding the presentation and use of non-GAAP measures. The goal of the report is to provide a “roadmap” that will support audit committees in advancing their oversight of and involvement with non-GAAP measures. The report concludes that “While there is no one-size-fits-all approach to improving or maintaining trust and confidence in non-GAAP measures, audit committees nevertheless have an important role to play.”
The Center for Audit Quality releases “Non-GAAP Measures: A Roadmap for Audit Committees.”
