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COVID 19- Complex Financial Statement and Reporting Issues Webinar


Oct. 8
3:00 - 4:40 p.m.

CPE Credits



PICPA Member: $79 | Nonmember: $104

 More Information

Course No.



Navigate financial statement presentation and reporting issues resulting from COVID-19 such as accounting for business interruption claims and other contingencies and the impact of changes to the business operations on the footnote disclosures. Stay in compliance with U.S. GAAP and AICPA auditing requirements and avoid peer review findings.


• Refresher on the related U.S. GAAP requirements, including guidance related to evaluating contingencies, disclosing key risks and uncertainties, analyzing subsequent events, and assessing going concern
• Key AICPA audit considerations, including the impact of subsequent events and going concern on the auditors’ reports
• New and challenging risks and uncertainties
• Material subsequent events, including the declaration of the state of emergency
• Receipt of PPP loan proceeds
• Refinancing


Allison M. Henry, CPA
Vice President, Professional & Technical Standards

Allison is presently the Vice President - Professional & Technical Standards for Pennsylvania Institute of CPA’s (PICPA) where she is responsible for overseeing the administration of the AICPA’s Peer Review Program in Pennsylvania, Delaware, and the Virgin Islands. She also administers PICPA’s Joint Ethics Enforcement Program with the AICPA, and serves as the technical staff liaison to seven state-wide committees and two newly-created task forces; specifically, the Peer Review, Professional Ethics, Accounting and Auditing Procedures, Forensic and Litigation Services, Business Valuation, Not-for-Profit and Employee Benefit Plan Committees and the Healthcare Reform and Marcellus Shale Task Forces. In addition, she fields technical inquiries, writes columns for the CPA Journal and Pursuit publications, provides technical updates at PICPA chapter events, and assists in writing responses to technical exposure drafts.

Allison has been in the profession for about twenty years, including twelve years in public accounting and over eight years with PICPA. Her public accounting experience consists of several years as senior manager with a regional accounting firm and nine years at Deloitte & Touche, LLP, where she worked in their assurance and advisory services group. Her diverse client service experience includes many not-for-profit, healthcare, and world relief organizations, as well as small and large manufacturing, distribution, and other service-oriented entities. She has also served as the designated employee benefits specialist. Prior to her experience with Deloitte, she spent four years in internal accounting positions including the Department of Defense, while her husband was serving on active duty with the U.S. Army.

Allison is a graduate of Washington University in St. Louis and holds an accounting equivalency from the University of Arkansas in Little Rock. She is a member of the Pennsylvania Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. She is also a member of Washington Crossing United Methodist Church, where she serves on the financial accountability team, and volunteers for the children’s ministry. She is a native of St. Louis, Mo. and is an avid runner.

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