The latest information is that the airlines are booking flights with the following tentative scheduling, subject of course to changes based on the borders being open and the COVID situation:

If you plan to fly to Roatán (or anywhere in Honduras) from abroad, please note that:
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You need to complete the information on this pre-check form, which includes:
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immigration form
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health surveillance form
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sworn statement relating to the country’s health regulations
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customs form
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You must be at the airport at least 3 hours prior to any flight originating in Honduras
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Please see our Covid Guidelines page for up to date INFO on Covid requirements going INTO and OUT OF Honduras
More details are here in the (translated) release.
Here is a guide (PDF) to completing the mandatory pre-check documentation, required both entering and leaving Honduras.
November 24, 2020 9:03 a.m. (CST)
Good news for travelers on United traveling to Roatán (RTB) via Houston (IAH). United Airlines has announced a program to test travelers using a mail in kit ($119). This promises to vastly simplify the process of obtaining a timely, compliant test for visiting the sunny Caribbean!
October 23, 2020 12:20 p.m. (CST)
In Latin America, Costa Rica has announced that it will no longer require PCR testing for tourists. Hopefully, Honduras follows suit in a thoughtful manner; after all, everyone wants to remain safe–but bring on the sun, scuba, and monkey lalas, right?!
Honduras does not have a travel ban on any nation. The USA, Canada, and the UK are among 84 countries with no visa requirements for Honduras. As always, non-Honduran citizens and Honduran citizens entering from a foreign country will be required to present a passport with at least six months’ validity beyond return travel dates.
** NOTE: If you reside in or are traveling en route from South America to Honduras, you will be required to show proof of the Yellow Fever Vaccination as well.