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First a disclaimer - I'm very new to all of this, so my appologies if I'm asking a stupid question.

Do pro forma financial statements have to be labeled as such, or can a company publish a cash flow statement or balance sheet using pro forma accounting without telling you that it's doing so? I just read a rather disturbing article that strongly implied the latter, and it made me wonder how one is supposed to sift the fact from the fiction if this is true. Any comments will be appreciated. Thanks.
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