The French Autorité des marchés financiers (AMF) issued Recommendation DOC-2020-09 on October 28, 2020, to provide guidance on the approval of 2020 accounts and the review of financial statements. This doctrine outlines the regulatory framework and accounting information required for issuers under Article 223-1 of the AMF's General Regulation. The document serves as a reference for periodic and permanent information disclosures amidst the context of the COVID-19 pandemic.