Among the several noteworthy non-GAAP takeaways from this Paul Weiss memo on the AICPA Conference is that SEC Staff "may request information provided to registrants' boards to support statements that non-GAAP financial measures are used to assess business or operating performance." While that makes sense, not all companies' documentation and other practices/policies may currently be well-positioned for this potential "ask." This is a good prompt for taking a fresh look at your non-GAAP policies & procedures, including audit committee oversight and related documentation, to determine whether they may warrant tweaking.