Which distinction does this course make between GAAP and non GAAP measures?

This SEC Top Focus Areas Non GAAP Financial Measures course teaches how to distinguish between a GAAP and a non GAAP financial measure.

Which examples does this course recognize for non GAAP measures?

This course teaches how to recognize examples of different types of non GAAP financial measures.

Which scope does this course recognize under Regulation G?

This course teaches how to recognize disclosures within the scope of Regulation G, drawing on comment letter analysis from several Big 4 firms.

How many CPE credits does this SEC Top Focus Areas Non GAAP Financial Measures video course provide?

This SEC Top Focus Areas Non GAAP Financial Measures video course carries 1.0 CPE credit in Accounting as a Technical, self study course, requiring a 5 question final exam preceded by 6 review questions (optional) with a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.

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SEC Top Focus Areas - Non GAAP Financial Measures (Video) (Course Id 1992)

QAS / Registry

Author:	Kelen Camehl, CPA, MBA
Course Length:	Pages: 3 \|\|\| Review Questions: 6 \|\|\| Final Exam Questions: 5
CPE Credits:	1.0
IRS Credits:	0
Price:	$14.95
Passing Score:	70%
Course Type:	Video - Text

SEC Top Focus Areas - Non GAAP Financial Measures (Video) - CPE course for CPAs

Technical Designation:	Technical
Field Of Study:	Accounting
Approved Audience:	NASBA QAS - NASBA Registry
Key Takeaways:	This video course provides an overview of non GAAP financial measures with emphasis on SEC and FASB guidance along with comment letter analysis from Big Four accounting firms. Explains why non GAAP financial measures continue to rank at the top of the most frequent SEC comment letter topics. Covers comment letter analysis from several Big Four accounting firms. Addresses how to ensure non GAAP disclosures remain GAAP compliant and not misleading. Worth 1.0 CPE credit in Accounting as a self study video course on SEC focus areas for non GAAP financial measures, requiring a 5 question final exam preceded by 6 review questions and a 70% passing score.
Frequently Asked Questions:	Which distinction does this course make between GAAP and non GAAP measures? This SEC Top Focus Areas Non GAAP Financial Measures course teaches how to distinguish between a GAAP and a non GAAP financial measure. Which examples does this course recognize for non GAAP measures? This course teaches how to recognize examples of different types of non GAAP financial measures. Which scope does this course recognize under Regulation G? This course teaches how to recognize disclosures within the scope of Regulation G, drawing on comment letter analysis from several Big 4 firms. How many CPE credits does this SEC Top Focus Areas Non GAAP Financial Measures video course provide? This SEC Top Focus Areas Non GAAP Financial Measures video course carries 1.0 CPE credit in Accounting as a Technical, self study course, requiring a 5 question final exam preceded by 6 review questions (optional) with a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.
Description:	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 a company’s financial statements remain GAAP compliant and are not misleading.
Usage Rank:	13333
Release:	2022
Version:	1.0
Prerequisites:	None.
Experience Level:	Overview
Additional Contents:	Complete, no additional material needed.
Additional Links:	External: Finance Internal: SEC Top Focus Areas - Non GAAP Financial Measures (course page) Internal: Finance (related CPE course link) External: SEC Non‑GAAP Financial Measures Guidance (Corporate Finance C&DIs on non‑GAAP measures) External: SEC Staff C&DIs Specifically on Non-GAAP Misleading Measures & Prominence
Advance Preparation:	None.
Delivery Method:	QAS Self Study
Intended Participants:	Anyone needing Continuing Professional Education (CPE).
Revision Date:	06-Mar-2026
NASBA Course Declaration:	Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Keywords:	SEC Top Focus Areas - Non GAAP Financial Measures (Video) - CPE course for CPAs
Learning Objectives:	Course Learning Objectives Upon completion of this course, participants will be able to do the following: Distinguish between a GAAP and a non-GAAP financial measure Recognize examples of different types of non-GAAP financial measures Identify SEC guidance applicable to types of non-GAAP financial measures Recognize disclosures within the scope of Regulation G and Regulation S-K
Course Contents:	Chapter 1 - SEC Top Focus Areas - Non GAAP Financial Measures Chapter 1 Review Questions Glossary of Key Terms

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SEC Top Focus Areas - Non GAAP Financial Measures (Video) (Course Id 1992)

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Which distinction does this course make between GAAP and non GAAP measures?

Which examples does this course recognize for non GAAP measures?

Which scope does this course recognize under Regulation G?

How many CPE credits does this SEC Top Focus Areas Non GAAP Financial Measures video course provide?

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