Audit and Financial Reporting Matters Related to COVID-19

The following list of representative frequently asked questions (FAQs) and topics has been compiled to aid (1) practitioners as they perform audit engagements in these uncertain times, and (2) preparers of financial statements. The guidance offered in this document is not applicable to preparation and issuance of audit reports within the jurisdiction of the Public Company Accounting Oversight Board (PCAOB). Additionally, this document does not focus on accounting, disclosure, and reporting nuances for public companies.