Complimentary Resources

COVID-19 Financial Reporting Checklist

Companies should consider their disclosures regarding coronavirus (COVID-19). The SEC and its staff have provided certain guidance or relief that either addresses disclosures or other financial reporting considerations. This checklist focuses on SEC requirements or guidance and is organized into disclosure topic areas as follows:

  • SEC Reporting Relief

  • Management’s Discussion and Analysis and Financial Statement Considerations

  • Conducting Shareholder Meetings in Light of COVID-19

  • Prohibition Against Trading on Non-Public Information

  • Reporting Earnings and Financial Results

  • Rule 302 (b) of Regulation S-T Signature Authentication Relief

  • Paper Documents Relief

  • Regulation Crowdfunding

  • Additional Resources and Information on the SEC’s Response to COVID-19

More COVID-19 Analysis & Explanations

CCH Accounting Research Manager's new COVID-19 Resource section provides direct access to important news and special alerts, ensuring that you have the resources and guidance needed. For complete access to all premium and COVID-19 related content and guidance, register for complimentary access to CCH Accounting Research Manager.


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