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Why is the SEC so vehement in their stance that nonGAAP metrics should NOT be used?

The instructions is asking to write a 3 page paper answering the following questions: 1. Why is the SEC so vehement in their stance that nonGAAP metrics should NOT be used? 2. Is the use of nonGAAP financial metrics an attempt to mislead investors?

Also you must use 6 sources in total. 2 of the sources being the ones mentioned in the instructions.

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