Non-GAAP Measures, Metrics & Disclosures Webinar
Overview
Non-GAAP financial measures continue to receive significant scrutiny from regulators, investors, and analysts as companies seek to provide additional insight into performance and operational results. This course provides a practical overview of non-GAAP metrics, key performance indicators (KPIs), related disclosure expectations, SEC comment letter trends, and common enforcement and compliance risks. Participants will gain insight into:
- Common types of non-GAAP measures, their intended use, and key disclosure considerations
- SEC staff guidance, comment letter trends, and regulatory expectations related to non-GAAP reporting
- Practical approaches for evaluating KPIs, improving disclosures, and reducing compliance risk
Objective
To provide CPAs and other finance professionals with a practical understanding of non-GAAP measures and related SEC disclosure requirements, enabling them to better assess reporting practices, strengthen compliance, and respond to evolving regulatory expectations.
Emphasis
- Overview of non-GAAP measures
– Historical trends
– Definitions and examples
– Reg G and Regulations S-K Item 10(e)
– Foreign private issuers
– Performance measures vs. liquidity measures - SEC staff guidance on non-GAAP measures
– Reminders from the SEC Division of Corporate Finance Disclosure Review Program
– Compliance and disclosure interpretations
– SEC staff comment letter process
– Misleading Non-GAAP measures - Key performance indicators
- Prominence requirements and presentation considerations
- Common SEC disclosure deficiencies and enforcement themes
Speakers
Lisa Habash, Professional Practice Director – SEC Services, BDO
Tim Kviz, Assurance Managing Principal – SEC Services, BDO
View Dates
| Date | Time | Subscriptions | Register |
|---|---|---|---|
| Wed, Nov 11, 2026 Code WA410KCPR01026 | 10:00 AM – 11:00 AM ET | Register | |
| Thu, Nov 19, 2026 Code WA410KCPR01126 | 2:00 PM – 3:00 PM ET | Register | |
| Fri, Dec 18, 2026 Code WA410LCPR03026 | 10:00 AM – 11:00 AM PT | Register | |
| Mon, Dec 28, 2026 Code WA410LCPR01026 | 10:00 AM – 11:00 AM ET | Register | |
| Tue, Dec 29, 2026 Code WA410LCPR01126 | 8:00 PM – 9:00 PM ET | Register | |
| Tue, Jan 5, 2027 Code WA410ACPR01027 | 4:00 PM – 5:00 PM ET | Register | |
| Tue, Jan 19, 2027 Code WA410ACPR03027 | 12:00 PM – 1:00 PM PT | Register | |
| Mon, Jan 25, 2027 Code WA410ACPR01127 | 2:00 PM – 3:00 PM ET | Register | |
| Thu, Feb 11, 2027 Code WA410BCPR01027 | 12:00 PM – 1:00 PM ET | Register | |
| Wed, Feb 17, 2027 Code WA410BCPR03027 | 10:00 AM – 11:00 AM PT | Register | |
| Wed, Feb 24, 2027 Code WA410BCPR01127 | 9:00 AM – 10:00 AM ET | Register |
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