Non-GAAP Financial Measures – What You Need to Know
This course provides an overview of non-GAAP financial measures with a particular emphasis on comments from the SEC, the FASB, as well as comment letter analysis from several of the Big 4 accounting firms. Non-GAAP financial measures continue to rank at the top of the most frequent comment letters issued by the SEC. As a result, it’s important to understand the guidance with respect to these measures to ensure that an entity’s financial statements remain GAAP compliant and are not misleading.

Course Publication Date: March 12, 2024

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $25.00!

Author:Kelen Camehl
Course No:ACT-NGAAP-8274
Recommended CPE:2.50
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Advanced Preparation:None
Recommended Field of Study:Accounting
Learning Objectives
  • Differentiate between a GAAP financial measure and a non-GAAP financial measure.
  • Recognize examples of different types of non-GAAP financial measures.
  • Identify which SEC guidance is applicable to different types of non-GAAP financial measures.
  • Recognize disclosures within the scope of Regulation G.
  • Identify key requirements included within both Regulation G and Regulation S-K related to these measures.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Sponsor Number: 109423


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