Explore updated AICPA guidance on digital asset accounting and auditing, with new content on accounting for stablecoins and auditing mining revenue.
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Accounting for and auditing of Digital Assets practice aid (PDF)
Sep 02, 2026 · 2.2 MB Download
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2026 Update
As digital assets and blockchain technology continue to reshape the financial landscape, practitioners face not only fresh opportunities but also new risks and complexities.
The Accounting for and Auditing of Digital Assets practice aid provides practical, nonauthoritative guidance on accounting for digital assets under U.S. generally accepted accounting principles (GAAP) and auditing digital assets in accordance with
Download the Digital Assets Practice Aid
File name: Digital Assets Practice Aid.pdf
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