CPA Canada recognizes that this is a challenging time for all. To help you navigate through this difficult period, we have compiled an inventory of external resources to help you better understand and assess the potential reporting and audit implications of COVID-19. Regulators COVID-19 Updates (2020 | Canadian Securities Administrators) COVID-19 Audit Implications (2020 | Canadian Public Accountability Board) ESMA issues guidance on accounting implications of COVID-19 (2020 | European Securities and Markets Authority (ESMA)) FRC guidance for companies and auditors during Covid-19 crisis (2020 | Financial Reporting Council, UK) Implications of the COVID-19 outbreak on audits and auditors (2020 I Independent Regulatory Board for Auditors, South Africa) COVID-19 update from IIROC (2020 | Investment Industry Regulatory Organization of Canada (IIROC)) COVID-19 update from the MFDA (2020 | Mutual Fund Dealers Association (MFDA)) OSFI announces measures to support the resilience of financial institutions (2020 | Office of the Superintendent of Financial Institutions (OSFI)) In Light of COVID-19, PCAOB Provides Audit Firms with Opportunity for Relief from Inspections (2020 | Public Company Accounting Oversight Board (PCAOB)) Toronto Stock Exchange and TSX Venture Exchange announce relief measures for listed issuers in response to COVID-19 (2020 | TMX Group) SEC Coronavirus (COVID-19) Response (2020 | U.S. Securities and Exchange Commission) Professional bodies, standards setters and other The coronavirus and the foundation's work (2020 | IFRS) AICPA Coronavirus Resource Center (2020 I American Institute of Certified Public Accountants) Coronavirus: Sources of advice and information (2020 Association of Chartered Certified Accountants (ACCA)) The Impact of Coronavirus on Financial Reporting and the Auditor's Considerations (2020 | Australian Accounting Standards Board / Australian Auditing and Assurance Standards Board) ICAS issues guidance for auditors on attendance at stocktakes during the coronavirus outbreak (2020 | ICAS) Coronavirus (COVID-19) hub (2020 | The Institute of Chartered Accountants in England and Wales) Accounting & advisory firms Potential Effects of the Coronavirus Outbreak on 31 December 2019 Year End Financial Reporting (2020 | BDO) Financial Reporting Alert 20-1 — Accounting, disclosure, and internal control considerations related to coronavirus disease 2019 (2020 | Deloitte) Clearly IFRS — Accounting Considerations Related to Coronavirus Disease 2019 (2020 | Deloitte) IFRS in Focus: Accounting Considerations Related to Coronavirus Disease 2019 (2020 | Deloitte) Applying IFRS - Accounting considerations of the coronavirus outbreak (2020 | EY) Technical Line: Accounting and reporting considerations for the effects of the coronavirus outbreak (2020 | EY) Accounting implications of the Coronavirus (COVID-19) (2020 | Grant Thornton) COVID-19 and Contractual Obligations (2020 | KPMG) COVID-19 | Financial reporting resource centre (2020 | KPMG) Hot Topic: Coronavirus - Potential impacts of coronavirus on SEC issuers (2020 | KPMG) Financial Reporting Hot Topics: Coronavirus (Thoughts on Financial Instrument Accounting) (2020 | KPMG) Alert: Accounting Considerations Related to the COVID-19 Outbreak (2020 | MNP) Accounting implications of the effects of coronavirus: PwC In Depth (2020 | PwC) Are you ready for your stakeholders to ask about the coronavirus? (2020 | PwC) Podcast: Coronavirus - Accounting considerations for your business (US GAAP) (2020 | PwC) Law firms Coronavirus Disclosure: It's Contagious and Could Be Dangerous (2020 | Blakes) COVID-19: Legal considerations for Canadian boards (2020 | Norton Rose Fulbright) COVID-19: Financial and Capital Markets Regulatory Updates (2020 | Osler) COVID-19: Public Company Operations, Governance and Disclosure Considerations (2020 | Stikeman Elliott) COVID-19 Guidance for Organizations (2020 | Torys) Note: These resources were created by external organizations and were not reviewed, developed or approved by CPA Canada. CPA Canada accepts no responsibility or liability that might occur directly or indirectly as a consequence of the use, application or reliance on these resources.