Please use your own word and don't copy and paste the anwser from key bank. I have that.

P16.15 Audit Committees and Non-GAAP Disclosures In recent years, companies have increased their use of non-GAAP performance measures in press releases, periodic financial reports, and SEC filings. Required a. Define "non-GAAP performance measures" and provide an example. b. Explain why the SEC is concerned about non-GAAP disclosures. c. Discuss the appropriate role of the company's audit committee, if any, in monitoring its non-GAAP disclosures