A Checklist summarizing key items to consider before and during drafting of a public company's disclosure regarding the 2019 novel coronavirus disease (COVID-19) and related business and market disruptions. This Checklist offers a list of questions relating to subjects that should be discussed in a company's periodic reports, including in the management's discussion and analysis (MD&A), business, risk factors, legal proceedings, and controls and procedures sections and the financial statements as necessary. This Checklist is not a comprehensive list, but merely a guide to assist lawyers in focusing on important issues.