On March 25, 2020, due to the continuing impact of COVID-19, the
SEC issued an order extending its previously-issued conditional
relief from certain Exchange Act reporting requirements and proxy
delivery requirements.
In particular, the March 25 order provides U.S. public companies
with a 45-day extension to file or furnish certain filings
otherwise due between March 1 and July 1, 2020.1
Also on March 25, the SEC Division of
Corporation Finance (Corp Fin) issued Disclosure Guidance Topic No.
9, Coronavirus (COVID-19), offering the Corp Fin staff's
current views on disclosure considerations, trading on material
non-public information (MNPI) and reporting earnings and financial
results (including non-GAAP measures) in light of COVID-19.2
