Insights

COVID19RelatedDisclosureConsiderationsCommentar

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. 

In connection with upcoming periodic filings, public companies should evaluate their current business demands, filings deadlines, and disclosure obligations in light of the impact of the COVID-19 pandemic. Companies and those responsible for public reporting obligations should be proactive in addressing filing timelines and appropriate disclosure in response to the COVID-19 pandemic, consistent with the effective implementation of established disclosure controls.

Read the full White Paper.

Jones Day publications should not be construed as legal advice on any specific facts or circumstances. The contents are intended for general information purposes only and may not be quoted or referred to in any other publication or proceeding without the prior written consent of the Firm, to be given or withheld at our discretion. To request reprint permission for any of our publications, please use our “Contact Us” form, which can be found on our website at www.jonesday.com. The mailing of this publication is not intended to create, and receipt of it does not constitute, an attorney-client relationship. The views set forth herein are the personal views of the authors and do not necessarily reflect those of the Firm.

 
We use cookies to deliver our online services. Details of the cookies and other tracking technologies we use and instructions on how to disable them are set out in our Cookies Policy. By using this website you consent to our use of cookies.