The COVID-19 virus has ushered in unprecedented and challenging times for our country and our global community. And yet businesses move forward, even in a very different and challenging environment.

As COVID-19 has proliferated throughout the United States, the resulting health-related government actions along with the behavioral adjustments in the consumer population at large (“social distancing,” etc.) continue to have a brutally unprecedented impact on our national economy. 

Since the issue of the new rules of the Crisis Code (Legislative Decree no. 14/2019), there have been tight criticisms of the institutions for alerting and assisting the composition of the crisis, criticisms that have developed in several directions.

The pandemic of coronavirus has brought us an unthinkable and positive consequence, consisting in the opportunity to access to different museums, libraries and even to opera’s shows. It means we have a great chance to access to culture and knowledge.

Given the current situation of the COVID-19 pandemic and taking into account that it is this March, most commercial companies have to prepare the annual accounts for the fiscal year closed on December 31, 2019.