COVID 19 is the one thing that dominates the last two years in just about all areas of our lives. The impact has been particularly significant on the economy, where business across different factors have been impacted operationally and financially. Anything that potentially affects financial reporting is going to affect the financial statement audit. Find, and provide a link to the financial statements of a company that has been negatively affected by COVID and is facing going concern issues. These going concern issues may have been identified and disclosed by the company and by the auditors.

a) Write a paragraph summarizing the COVID-related and going concern matters.