There are pressures to report favorable earnings performance and minimizing unfavorable information referred to as non-GAAP financial measures. In an effort to mitigate non-GAAP manipulative or materially misleading reports, provisions within the Sarbanes-Oxley Act of 2002 required the SEC to adopt new disclosure reporting rules for public companies. In 2003, the SEC created Regulation G, Conditions for the Use of Non-GAAP Financial Measure. Using the Internet, find examples where management of two publicly held companies were cited for violating Regulation G. Explain what happened, how they were caught, and what you would do to mitigate this type of future occurrence if you were on the Audit Committees of these two companies.