SEC Issues FAQs on COVID-19
May 5, 2020
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.