COVID-19 has affected the cash flows of many public sector entities. Their ability to earn revenue may have decreased, potentially permanently, and they are implementing cost reduction strategies.

We have experienced COVID-19 impacts on working arrangements, our community and the economy.

Financial uncertainty, disrupted working arrangements, and health concerns are creating stress within workforces and impacting the future of organisations globally.

COVID-19 has brought volatility to the value of many investments, including those of public sector entities.

COVID-19 has meant that QAO and most of our clients have had to significantly change the way they operate.

COVID-19 has been testing the resilience and agility of entities as they tackle looking after their people and managing sustainable operations.

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

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.

Most entities have recently made changes to their internal controls in response to COVID-19, including expanding work from home arrangements to support social distancing requirements.