This practice aid contains nonauthoritative guidance on how to account for and audit digital assets.
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Accounting for and auditing of Digital Assets practice aid (PDF)
Dec 16, 2025 · 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 generally accepted auditing standards (GAAS).
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File name: Digital Assets Practice Aid.pdf
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