COVID-19-related events and conditions may cause a deterioration in an entity’s operating results and financial position that can affect its ability to continue as a going concern. Such conditions may change rapidly and uncertainty over the effects and duration of COVID-19, as well as the impacts of various government measures, can make going concern assessments very challenging.

We will explore considerations related to COVID-19 which could impact going concern assessments.

You will learn about:

• management and auditor responsibilities relative to the assessment of an entity's ability to continue as a going concern
• additional considerations which may be required in light of COVID-19

Who should attend?

• auditors
• directors
• financial statement preparers

While the comments in this webinar are focused primarily on public company audits, many of the going concern implications discussed will also be applicable to assurance engagements for non-public entities.

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