COVID 19 Resource from SAFA’s Network

The global Covid-19 pandemic is exacting a terrible human toll and threatening the world economy. It is impacting the businesses significantly and brings with it several issues and challenges to preparers of financial statements and auditors on various aspects of preparation and audit of financial statements. SAFA has developed this dedicated web page with essential resources, guidance and advice from our member bodies.

ICA Bangladesh

Advisory for potential impact of COVID-19 outbreak on Financial Reporting and Auditing

ICMA Bangladesh

The Challenges and Roles of Professional Accountants amid and post COVID-19 era

ICA India

Impact of Coronavirus on Financial Reporting and the Auditors Consideration

Physical Inventory Verification – Key Audit Considerations amid COVID-19

Going Concern – Key Considerations for Auditors amid COVID-19

 Auditor’s Reporting- Key Audit Considerations amid COVID-19

 Subsequent Events Key Audit Considerations amid COVID-19

ICA India (Cost)

Advisory on “Treatment of various items of cost in light of the COVID-19 pandemic

 Conceptual Approach to Board Reporting Framework- a Post COVID-19 Corporate Governance Perspective

Advisory on Auditing and Assurance assignments during the Period of Lockdown and Restrictions on Travelling

Advisory on Disclosures in the Audit Report in light of the Lock down due to COVID19 Pandemic

ICA Pakistan

Impact of Covid-19 on Audit – A Guidance for Auditors

CA Sri Lanka

COVID-19 Pandemic: Guidance Notes on the Implications on Auditing

 FAQs and related guidance when carrying out audits based on Sri Lanka Auditing Standard 

Corporate Disclosure Guidance Note on Disclosure to be Made on the Impact of COVID-19

FAQs on Guidance Notes on Accounting Considerations of COVID-19

Guidance Notes on Accounting Considerations of the COVID 19 Outbreak  

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