The global outbreak of coronavirus (COVID-19) is an unprecedented event that has led to lockdowns and unexpected restrictions on the public as well as the corporate sector across the world. Following this outbreak of the COVID-19 pandemic, officers of companies be it directors. company secretaries or auditors, have to take steps to ensure that companies can continue to operate. While it is natural to focus on the immediate practical implications of operating in this challenging environment, they should also ensure they keep in mind their broader duties and obligations. The working environment has changed dramatically for company secretaries/directors/ auditors and this has brought with it a number of challenges. While this has clearly presented many challenges for organisations, it has also been an opportunity to learn and improve. What challenges are AUDITORS facing from the impact of Covid 19?