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form on a timely basis; the estimated date by which the report, schedule, or form is expected to be filed; if appropriate, a risk factor explaining, if material, the impact of covid- on its business; and if the reason the subject report cannot be filed timely relates to the inability of any person, other
than the registrant, to furnish any required opinion, report or certification, the form -k or form -k shall have attached as an exhibit a statement signed by such person stating the specific reasons why such person is unable to furnish the required opinion, report or certification on or before the date...
https://www.akerman.com/en/perspectives/sec-provides-exemptive-relief-to-registrants-affected-by-covid-19-1.html