On December 27, 2020, the Consolidated Appropriations Act, 2021 (CAA) was signed
into law which included additional COVID-19 related relief. Key financial reporting
provisions of the CAA that we believe are of the most interest to our CPEA members are
presented below. The CAA is voluminous and covers a wide range of topics. We
encourage our members to stay abreast of developments related to the CAA as further
analysis and implementation of its provisions progress.