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​The New Pressures for Going-concern Warnings

Online Exclusives Matt Kelly Nov 03, 2020

The pandemic has added complexity to the assessment of an organization’s ability to maintain operations.

​The purpose of a corporate board is to help management keep the organization going. That abstract idea has taken quite the concrete turn lately, with heightened attention over an organization’s ability to continue as a going concern.

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Matt Kelly

Matt Kelly is editor and CEO of, an independent blog about audit, compliance, and risk management.