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2016

Controls and Non-GAAP Measures (July 19, 2016)

Controls and Non-GAAP Measures

Heads Up | Volume 23, Issue 21
July 19, 2016
by Jeff Aughton, Jennifer Burns, and Kathy Crawford, Deloitte & Touche LLP
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As part of its current focus on non-GAAP measures, the SEC has questioned whether companies and audit committees have implemented appropriate controls regarding the disclosure of such measures.1 This Heads Up discusses the types of controls that could be established and provides high-level examples of control issues and related responses for consideration in connection with non-GAAP measures. In addition, the Heads Up outlines a sample approach for consideration.

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