COVID-19 Resources Deloitte Publications Financial Reporting Alert 20-2, Financial Reporting Considerations Related to COVID-19 and an Economic Downturn (March 25, 2020; Last Updated July 1, 2020) Heads Up — Highlights of the CARES Act (April 9, 2020) Financial Reporting Alert 20-5, COVID-19 Financial Reporting Trends — Different News or More of the Same? Financial Reporting Alert 20-4, COVID-19 and Non-GAAP Measures (July 1, 2020) Financial Reporting Alert 20-3, COVID-19 and Financial Reporting Trends — Accounting for the Pandemic in the Current Quarter (June 5, 2020) Heads Up — FASB Defers Effective Dates of Revenue and Leasing Standards for Certain Entities (June 3, 2020) Heads Up — Accounting and Reporting Considerations for Forgivable Loans Received by Business Entities Under the CARES Act’s Paycheck Protection Program (May 7, 2020; Updated May 15, 2020) Heads Up — FASB Issues Staff Q&A on the Effects of the COVID-19 Pandemic on Cash Flow Hedge Accounting (April 30, 2020) Heads Up — Frequently Asked Questions About Troubled Debt Restructurings Under the CARES Act and Interagency Statement (April 15, 2020; Updated April 24, 2020) Heads Up — FASB Decides to Defer Certain Effective Dates and Provides Guidance on COVID-19 (April 9, 2020) Audit Committee Brief — Accounting and Financial Reporting Considerations for Audit Committees Regarding COVID-19 (April 2020) Heads Up — Congress Shows That It CARES About Accounting Rules for Banks and Credit Unions (March 27, 2020; Updated April 3, 2020) Financial Reporting Alert 20-1, Accounting, Disclosure, and Internal Control Considerations Related to Coronavirus Disease 2019 (March 5, 2020) Reacting to COVID-19 in Internal Control Over Financial Reporting Deloitte Industry Publications The CARES Act and A Look Ahead: Accounting and Financial Reporting Considerations for Healthcare Providers COVID-19 Accounting and Reporting Considerations for Power, Utilities, and Renewables SEC News Related to COVID-19 SEC Issues Statement on Targeted Regulatory Relief in Response to COVID-19 SEC Chief Accountant Issues Statement on Financial Reporting During COVID-19 SEC Issues FAQs on Broker-Dealers’ Financial Responsibility During COVID-19 Pandemic SEC Provides Update on COVID-19 Market Monitoring Group SEC Issues FAQs on COVID-19 SEC Releases Temporary Amendments to Crowdfunding Rules for Small Businesses SEC Announces Phased CAT Reporting Timelines SEC Issues Statement on the Importance of Disclosures About the Impact of COVID-19 SEC Issues FAQs on COVID-19 Response SEC Staff Issues C&DIs on Exchange Act Forms SEC Chief Accountant Discusses Agency’s COVID-19 Response SEC Staff Issues C&DIs on Exchange Act Rules SEC Provides Temporary Relief to Market Participants Affected by Coronavirus SEC Extends Conditional Exemptions From Reporting and Proxy Delivery Requirements for Public Companies, Funds, and Investment Advisers Affected by Coronavirus SEC Provides Temporary Flexibility to Registered Investment Companies Affected by Coronavirus SEC Issues Guidance on Conducting Shareholder Meetings Amid COVID-19 Concerns FASB News Related to COVID-19 FASB Issues Taxonomy Q&A Related to COVID-19 Pandemic and Relief Disclosures FASB Staff Issues Q&A Document on Lease Concessions Related to COVID-19 FASB Discusses Its Response to COVID-19 Other News Related to COVID-19 GASB Postpones Effective Dates of 14 Pronouncements Because of COVID-19 CAQ Issues Publication on Form 10-Q Considerations Related to COVID-19 CAQ Issues Publication on COVID-19 Financial Reporting Considerations GASB Announces COVID-19 Response President Trump Signs CARES Act Into Law GASB Adds Project to Its Agenda on Postponing Effective Dates of Certain Statements and Implementation Guides PCAOB Provides Inspection Relief for Audit Firms Affected by Coronavirus Additional Resources Find additional COVID-19 guidance and insights on Deloitte's Combating COVID-19 with resilience site. SEC Coronavirus (COVID-19) Response Web site. FASB Response to COVID-19 Web site. PCAOB Response to COVID-19 Web site. AICPA Coronavirus (COVID-19) Resource Center Web site.