This practice note discusses market trends in capital markets and securities related considerations during the COVID-19 pandemic, which began in late 2019 and has continued for more than two years. It describes how the U.S. Securities and Exchange Commission (SEC) addressed the effects of the pandemic through exemptive orders and guidance and discusses key disclosure matters, including risk factors, management’s discussion and analysis of financial position and results of operations (MD&A), and financial statement issues that companies have had to address during this time.

Originally published by LexisNexis.