Investor Insights: Financial reporting and audit amid COVID-19

COVID-19 continues to dominate financial reporting. Organisations have to balance the unprecedented situation while providing timely information to capital markets. As always, investors are firmly focused on the future. They are looking past 2020 and even 2021, assessing companies’ prospects in the medium-term as the world eventually recovers from the pandemic. Yet that assessment will be based on what many companies are reporting in their interim results and year-end financial statements. KPMG held a discussion with investors and analysts to hear their views, and outline our areas of focus as auditors in the recent reporting season.