The Sarbanes-Oxley Act required the SEC to adopt rules concerning pro-forma financial information. One requirement is that the company issuing pro-forma financial information must:

a. reconcile non-GAAP financial measures to GAAP-based financial measures.
b. conform all pro-forma information to GAAP.
c. show restructuring costs in pro-forma financial statements.
d. obtain an opinion from the external auditors that the pro-forma information is "fairly presented."


a

Business

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