The UK Financial Reporting Council updated its Guidance for companies on Corporate Governance and Reporting on 20th May 2020. Its guidance states:
Many companies are facing unprecedented uncertainty about their immediate prospects in an environment which may challenge or disrupt their usual management and governance processes.This uncertainty is likely to decrease over time as more information becomes available about COVID-19, the length and extent of social distancing restrictions in different countries, access to financial support measures made available by the UK and other governments, and the impact on the economy. The FRC encourages companies, as appropriate, to make use of the extension announced by the FCA to the deadline for publication of audited annual financial reports from four to six months from the end of the financial year. At the same time companies should continue to provide information to investors on the areas of most immediate interest to them.
See FRC website for full report