The Financial Conduct Authority in the UK said in March 2020 that all London listed companies are permitted two extra months to publish their audited financial results, giving them six months in total.

Meanwhile the Irish Companies Registration Office has further extended the filing deadline for all annual returns that are normally due for filing in the coming months. These will be deemed to have been filed on time if all elements of the annual return are completed and filed by 31st October 2020.

The filing arrangements for Industrial & Provident Societies, Friendly Societies and Trade Unions for filing with the Registry of Friendly Societies are extended to 31st December 2020.

Covid-19 disclosures.

Are you wondering what Coronavirus (COVID-19) disclosures companies should be making in the financial statements to achieve a true and fair view?

We have the answer. Our recently published survey of 22 public company financial statements focuses on their Coronavirus (COVID-19) disclosures.
Of the companies that included Coronavirus (COVID-19) somewhere in their annual reports, Coronavirus (COVID-19) was included in the audit reports of all four companies that had January year ends.

Other disclosures addressed in our report include topics such as:

• Emphasis of Matter
• Key Audit Matters in Audit Reports
• Going Concern/Viability
• Post Balance Sheet Events/Subsequent Events

This thirty-page report, is available on our website, and includes more detail of the types of disclosures that are prevalent at the moment and elaborates on the topics below. All this research is available to purchase for just €125+VAT, for immediate download.

For more on the Coronavirus (COVID-19) disclosures, please see our published report on our website here.

In our Publications Store, you will also find many complementary letters of representation
templates that deal with the Coronavirus (COVID-19).