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Exchange Act Disclosure in a Covid-19 Pandemic Environment  

Author:  Bryan Brown.; Eryn Roberts.; Michael Vance.

Source: Volume 54, Number 09, May 1 2021 , pp.101-106(6)

Review of Securities & Commodities Regulation

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As the COVID-19 pandemic has wreaked havoc across the globe, the staff of the SEC Division of Corporation Finance has issued disclosure guidance to companies on a variety of subjects related to the pandemic effects on their businesses. In this article, the authors focus on this guidance as applied to business and risk factors, financial and accounting issues, and liquidity and funding. They also discuss an SEC virtual roundtable on COVID-19 and the new required disclosure of human capital resources in Regulation S-K. They close with notes on topics in corporate governance.

Keywords: SEC CF Disclosure Guidance Topic No. 9; SEC Regulation S-K Compliance & Disclosure Interpretation No. 219.05

Affiliations:  1: Jones Day; 2: Jones Day; 3: Jones Day.

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