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Some health care providers that received Provider Relief Fund (PRF) dollars to reimburse for health care-related expenses or lost revenues attributable to COVID-19 will find themselves in unfamiliar territory when it comes to federal audit requirements.

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Financial Reporting Impairment Considerations for Oil and Gas Companies in the Low Price Environment

The decrease in oil demand as a result of the COVID-19 pandemic along with the worldwide pendulum of supply and demand has put many energy companies in financially difficult positions, including evaluations of operating efficiencies of their overhead and capital development projects, as well as constraints on cash flow and liquidity concerns with credit facilities or other sources of financing. 

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