All of us are affected by the Coronavirus outbreak. Its consequences significantly impact our daily lives, the economy and also accountants in all capacities throughout society.

Accountancy Europe 

• Coronavirus crisis: implications on reporting and auditing
• COVID-19: 5 key steps for accountants to guide SMEs through the crisis
• Coronavirus crisis: 15 actions for governments to protect European SMEs
• Coronavirus crisis resources – banks 
• Coronavirus crisis: country responses to the implications on reporting
• Coronavirus’ impact on auditing for 2019 year-ends and beyond
• Coronavirus’ impact on ongoing audits 
• Coronavirus: actions for the public sector 
• Coronacrisis: lessons for a more sustainable future

Our Member Bodies

KSW (Austria)

• Impact of  coronavirus outbreak – 03/04/2020
• Austrian Reaction of COVID 19 with respect to valuation of businesses – 15/04/2020

IWP (Austria)

• COVID-19 resource hub – 08/04/2020

IBR-IRE (Belgium)

• Potential impact of COVID-19 crisis on audit work – 20/03/2020
• COVID-19 – Going concern – 26/03/2020
• COVID-19: impact on internal control and the risk of fraud and remote audit – 31/03/2020
• COVID-19: FAQ on AML – 08/04/2020
• COVID-19: FAQ hub
• Impact du COVID-19 sur l’audit de l’exercice 2020 (fr) – 08/12/2020
• Impact COVID-19 op de controle over boekjaar 2020 (nl) 08/12/2020
• Impact du COVID-19 sur l’audit de l’exercice 2020 – points clés – 12/02/2021

ITAA (Belgium)

• Measures taken due to the coranavirus pandemic 

ICPAB (Bulgaria)

• Guidelines for Professional Accountants on the Impact of COVID- 19 Pandemic– 29/09/2020
• Guidelines for Professional Accountants on the Impact of COIVD-19 Pandemic (Bulgarian) – 29/03/2020

KACR (Czech Republic)

• COVID-19 Hub 

FSR (Denmark)

• Resources for Danish accountants 

ST (Finland)

• Coronavirus related information for auditors – 27/03/2020

CNCC (France)

• Coronavirus: CNCC supports you 
• Answers on the consequences of the health and economic crisis linked to the Covid-19 epidemic – 20/05/2020

• Consequences of the effects of the Covid-19 crisis on organisations’ insurance accounts as of June 30 2020 – 02/07/2020
• Questions/Answers relating to the consequences of the health crisis and economy linked to the Covid19 epidemic – 24/07/2020

CSOEC (France)

• Q&A on COVID-19 pandemic and health crisis consequences (joint statement with CNCC) – 25/03/2020
• Letter to  accountants on COVID-19 – 17/03/2020

ICPAC (Cyprus)

• Implications of the coronavirus outbreak on financial reporting and auditors’ work tailored to Cyprus reality for year ended 31 December 2020 – 10/02/21
• Coronavirus Useful Updates

IDW (Germany)

• Information about the corona crisis
• Questions concerning the impact of the spread of coronavirus on the financial statements and their audit (part 3, update January 2021)

WPK (Germany)

• Coronavirus (SARS-CoV-2)

CNDCEC (Italy)

• CNDCEC – The unitary corporate control report of the board of statutory auditors in charge of the statutory audit 
• The impact of the health emergency on business continuity and on the application of national accounting standards (IT) / The impact of the health emergency on business continuity and on the application of national accountant standards (EN) – 20/04/2020
• Corona virus pandemic: highlight of regulatory and legislative measures adopted by Italy to sustain the social, entrepreneurial and labour market – 11/05/2020

CAI (Ireland)

• COVID-19 hub

CPA Ireland

• Useful information & resources regarding COVID-19

IRE (Luxembourg) 

• COVID-19 : IRE technical guidance (updated)
• COVID-19 : Main measures implemented in Luxembourg – 20/03/2020

OEC (Luxembourg)

• Covid-19 : measures taken by administrations
• Covid-19 : business continuity plan of the OEC

MIA (Malta)

• Covid-19 resource hub
• Communication in relation to the impact of Covid-19 on accounting and reporting (Audit) – 02/20
• Communication in relation to the impact of Covid-19 on accounting and reporting (Accounting) – 01/20
• Communication in relation to the impact of Covid-19 on auditing (Audit) – 03/2020
• Communication in relation to the impact of Covid-19 on accounting and reporting (Accounting) – 02/20

NBA (Netherlands)

• NBA Helps – Coronafile

DnR (Norway)

• The corona crisis – consequences and measures

OROC (Portugal)

• COVID-19 resource Center

CAFR (Romania)

• Professional recommendations concerning COVID-19 for financial auditors
• Impact of the COVID-19 pandemic on financial audit reports – 31/03/2020

CECCAR (Romania)

• COVID-19 Resource Center 

SIZR (Slovenia)

•  Guidance for auditors – 18/03/2020

ICJCE (Spain)

• Audit and COVID-19 (English)

FAR (Sweden)

• Corona-related news

ACCA (UK)

• COVID-19 hub
• Strategies for SMEs 

CIMA (UK)

• Update on the coronavirus and impact for association activities

ICAEW (UK)

• ICAEW Insights Coronavirus Hub (including a European section)

ICAS (UK)

• ICAS Coronavirus Hub
• ICAS issues guidance on going concern for directors of large private companies – 20/05/2020

TURMOB (Turkey)

•  Coronavirus’ impacts on accounting and auditing profession – 03/2020

Other professional accountancy bodies

• COVID-19 Resources from IFAC’s Network
• The Financial Reporting Implications of COVID-19 (IFAC) – 13/04/2020
• Reporting and Fraud Risk Arising from COVID-19 Pose Significant Challenges for Professional Accountants (IFAC) – 04/05/2020
• COVID – 19 – Supplementary anti-money laundering guidance (CCAB – UK) 
• Coronavirus (COVID-19) Resource Center (AICPA)
• Impact of Coronavirus on Financial Reporting and the Auditors Consideration (ICAI – India) – 03/2020
• Impact of the SARS-Cov-2 coronavirus pandemic on auditing 2019 financial statements (PIBR – Poland) – 16/03/2020

Public Authorities / Standard-setters

European

EBA

• Application of the prudential framework regarding Default, Forbearance and IFRS9 in light of COVID19 measures -25/03/2020

• EBA provides additional clarity on measures to mitigate the impact of COVID-19 on the EU banking sector – 31/03/2020

ECB

• European Central Bank latest communications on COVID-19

EIOPA

• Statement on actions to mitigate the impact of Coronavirus/COVID-19 on the EU insurance sector – 17/03/2020

ESMA

• COVID-19 webpage 
• Actions to mitigate the impact of COVID-19 on the EU financial markets regarding publication deadlines under the Transparency Directive – 27/03/20
• Securities Market and Stakeholders Group initiative report on measures relating to the covid-19 crisis – 20/03/2020
• ESMA Guidelines on Alternative Performance Measures (APMs) – 17/04/2020
• Implications of the COVID-19 outbreak on the half-yearly financial reports – 20/05/2020

European Commission

• Page on EC COVID-19 response

CEAOB

• COVID-19 impact on audits of financial statements – 24/03/2020

CFRR

• Advocating for transparency in corporate financial reporting responses to coronavirus – 14/04/2020

International

IASB

• The coronavirus and the IFRS Foundation’s work

IAASB 

• Guidance for Auditors during the Coronavirus pandemic  
• IAASB assists with Audit considerations for the impact of COVID-19

IOSCO

• IOSCO homepage incl Corona resources
• Statement on Application of Accounting Standards during the COVID-19 Outbreak – 03/04/2020

IPSASB 

• IPSASB COVID WEbpage including links to IMF, World Bank, OECD and WHO

IFIAR 

• COVID-19 updates 

National

Austria 

• AFRAC – Technical information on effects of the spread of Coronavirus on corporate reporting – 04/2020

Australia

• AUASB – The Impact of coronavirus on financial reporting and the auditor’s considerations – 03/2020

Cyprus  

• CYSEC -Reporting/notification deadlines amid the impact of COVID-19 – 17/03/2020

Denmark 

• DBA – Minister of Taxation is postponing all information deadlines for the 2019 income year to 1 September – 31/03/2020

France 

• AMF
  • COVID-19 News
  • COVID-19 news release – 20/05/2020
• H3C
  • COVID-19: the H3C informs auditors on the dates of declaration of fees and continuing education – 20/03/2020
  • COVID-19: the H3C informs auditors on the adaptation of the control methods – 03/04/2020
• Ministry of Economy and Finance
  • COVID-19 business support measures  – 31/03/2020
  • COVID-19: respecting accounting deadlines – 27/03/2020

Germany 

• Ministry of Finance -Tax measures to take into account the effects of the coronavirus (COVID-19 / SARS-CoV-2) – 19/03/2020

Greece 

• HAASOB – Guidance on COVID-19 (coronavirus) – 17/03/2020

Italy

• CONSOB – Latest updates on Coronavirus

Lithuania 

• Ministry of Finance -Impact of Covid-19 pandemic on audits – 25/03/2020

Luxembourg 

• CSSF – FAQ on Covid-19 impact
• CSSF – Disclosure of information by issuers of securities under the transparency law – 27/03/2020

Malta 

• Timing of regulatory reporting due to the outbreak of Covid-19 – 20/03/2020
• ESMA public statement – Actions to mitigate impact of Covid-19 on EU financial markets – 27/03/2020

Portugal 

• ASF -Actions and recommendations in response to developments related to Coronavirus 
• CMVM – Information on measures implemented as a result of the Covid-19 pandemic
• Bank of Portugal – News release on response measures to COVID-19 – 16/03/2020

Norway 

• Financial Supervisory Authority – COVID-19: Statement on crisis measures

UK

• Bank of England – Supervisory and prudential policy measures to address the challenges of Covid-19 – 20/03/2020
• Companies House – Coronavirus guidance for Companies House customers, employees and suppliers – 18/03/2020
• FCA
  • Coronavirus (Covid-19) News
• FRC
  • Statement on accounting for lease modifications (Amendment to IFRS 16 – Covid19 related rent concessions) – 18/08/2020
  • Updates on COVID-19 response
  • High-quality disclosures needed to reflect impact of Covid-19 – 21/07/2020
  • COVID-19:  Joint Statement – 26/03/2020
  • Guidance for auditors and matters to consider where engagements are affected by Covid-19 – updated 04/2020
  • Podcast on audit guidance during Covid-19 – 24/04/2020
  • Financial Reporting Lab 2020 Newsletter – Issue 1 – 30/04/2020
  • Podcast on FRC’s Covid-19 engagement – 06/05/2020
  • COVID-19: May update – 07/05/2020
  • Additional information on company filings and AGMs during Covid-19 – 14/05/2020
  • Updated guidance for AGMs – 08/06/2020
  • COVID-19 – Resources, action, the future – 06/2020
  • COVID-19 – Going concern, risk and viability – 06/2020
  • COVID-19: Resources, action, the future – a look forward 10/20
  • COVID-19: Going concern, risk, and viability – a look forward 10/20
  • Consolidated COVID-19 guidance for companies and auditors – 12/20

USA

• PCAOB – Staff Provides Reminders for Audits Nearing Completion in Light of COVID-19 – 02/04/2020#
• PCAOB – Conversations with Audit Committee Chairs: Covid19 and the Audit – 31/07/2020

Spain 

• CNMV statements on the situation caused by COVID-19 
• CNMV Considerations of certain information obligations before the Covid-19 outbreak – 27/03/2020

Firms

BDO

• Are you ready to respond to coronavirus impacts on your business? – 04/03/2020
• Potential effects of the coronavirus outbreak on 2020 reporting periods and onward – 03/2020
• Potential Effects of the coronavirus outbreak on 31 December 2019 year end financial reporting – 02/2020

Deloitte

• IFRS in Focus — Accounting considerations related to coronavirus

EY

• COVID-19: 5 ways to maintain continuity and reshape for resilience – 18/03/2020
• Responding to COVID-19 – 18/03/2020
• IFRS Developments on COVID-19 consequences for ECL assessments – 27/03/2020
• Accounting considerations of the coronavirus outbreak (updated July 2020)
• Applying IFRS: Accounting for COVID-19 related rent concessions (updated July 2020)
• EY Global Tax Stimulus Response Tracker covering support and stimulus measures in 136 jurisdictions – 03/08/2020

Grant Thornton

• An economic pandemic: COVID-19 recession 2020 – 04/03/2020
• Coronavirus contingency planning: what should employers and businesses do?– 03/03/2020
• Navigating the impact of COVID-19 – 17/03/2020

KPMG

• COVID-19 | Resource centre on the financial reporting impacts of coronavirus
• Government and institution measures in response to Covid-19 – 01/04/2020
• A guide to the business implications of COVID-19 (Resource Hub)
• An overview of government and institution measures around the world in response to COVID-19

PwC

• Are you ready for your stakeholders to ask about the coronavirus? – 28/02/2020
• Accounting implications of the coronavirus (podcast)
• Responding to the potential business impacts of COVID-19
• The impact of COVID-19 in the 2019 financial statements and directors’ report – 27/03/2020
• In the Spotlight – ECL for corporates in the pandemic –  03/04/2020
• Accounting implications of the effects of coronavirus – 01/04/2020

Mazars

• COVID-19: Global resource centre 

Other

• Coronavirus timeline: reaction from the accountancy profession (International Accounting Bulletin)
• Coronavirus triggers going concerns in Europe (Audit Analytics)
• Economic decisions of member states (Robert Schuman Foundation)– 25/03/2020
• COVID-19 Crisis: European Compilation of national measures for board and shareholder meetings (ECODA) – 03/2020