SEC Issues FAQs on COVID-19

The staff of the SEC’s Division of Corporation Finance has issued four FAQs related to COVID-19. The FAQs discuss the SEC’s March 25, 2020, COVID order (which enables entities to defer the date by which they file certain reports — including Form 10-K and Form 10-Q) as well as the interaction with Form S-3 and the ability to issue prospectus offerings.