COVID-19-Related Disclosure Considerations For Upcoming Periodic SEC Reporting

The ongoing COVID-19 pandemic has resulted in unprecedented and rapidly evolving disruptions to public companies' businesses, financial condition, and results of operations, as well as broad-based economic dislocation and market volatility. Against this backdrop, companies face challenging and complex disclosure considerations.  

The staff of the U.S. Securities and Exchange Commission ("SEC") has provided guidance to help clarify U.S. public companies' disclosure obligations. By adhering to SEC guidance and disclosure principles and anticipating scrutiny that may arise in the future with the benefit of hindsight, companies can manage their disclosure obligations to public investors.