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Contract modifications in the COVID-19 environment

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Contract Modifications in the COVID-19 Environment

This session provides important reminders related to contract modifications and financial reporting considerations in the current environment.


  • Describe potential contract modifications for debt instruments, share-based payments, contracts with customers, and leases
  • Recognize accounting-related issues for certain contract modification transactions


Amanda McCarty
Audit Partner & Office Managing Partner, Silicon Valley
Grant Thornton LLP

Amanda is Grant Thornton’s Silicon Valley Office Managing Partner. She leads a team of audit, tax and advisory experts working with senior management, board of directors and other key decision-makers throughout Silicon Valley.

Amanda has over 17 years of experience providing audit services and consulting services related to SEC regulations and filings, initial public offerings, audits of internal control over financial reporting, and mergers and acquisitions. Amanda’s career has focused serving on the middle market, has also worked extensively with large multi-national companies in the technology industry.

Amanda is a certified facilitator for Grant Thornton’s people-first culture journey, working to promote a consistent culture of excellence and to develop and retrain top talent. Additionally, she regularly speaks at accounting conferences sharing knowledge on emerging accounting topics including revenue recognition and share-based compensation.


Shalin M. Pathak
Partner, Accounting Advisory Services
Grant Thornton LLP

Shalin is a Partner in Grant Thornton LLP’s National Accounting Advisory Services. In this role, Shalin helps both public and non-public clients tackle their most complex accounting issues arising from business operations, capital market activities and required regulatory compliance.

Shalin specializes in the new revenue and lease accounting standards, complex debt and equity transactions, stock compensation, consolidations and other complex financial reporting topics. Shalin has experience in assisting clients through transformational changes including advising clients through accounting for financial statement restatement and remediation, preparing multiyear financial statements and assisting privately held IPO aspirant in assessing IPO readiness surrounding accounting policies and accounting function.

Prior to Grant Thornton, Shalin worked at Ernst and Young and PricewaterhouseCoopers in their accounting advisory services practice as well as Grant Thornton’s audit practice.

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Event Details:


Thursday, April 15th

4:00 PM- 5:00 PM  Greeting/Presentation
5:00 PM – 5:30 PM Networking

Registration closes April 15th at 2:00 PM


CPE Credits

One (1.0) CPE credit available. Field of Study: TBD

FEI is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Questions regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website,



Registration is closed, please contact Micky at [email protected] for questions.