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COVID-19 has been testing the resilience and agility of entities as they tackle looking after their people and managing sustainable operations. The health crisis also impacts many entities’ internal control environments and financial results.

At a time when our country is facing a battle of a different kind, and we are finding ourselves in unfamiliar circumstances, it is fitting that we take the time to remember the sacrifices of those who have served and died in war and the very unfam

Security organisations have observed a significant increase in attacks by criminal hackers who are attempting to take advantage of the extraordinary circumstances the COVID-19 crisis presents.

This article considers some of the issues arising from the current COVID-19 (coronavirus) pandemic in determining fair value for financial reporting.