AICPA Updates Practice Aid on Digital Assets February 11, 2022 The AICPA has added four Q&As to its practice aid Accounting for and Auditing of Digital Assets. The new Q&As address: Contracts involving derivatives and embedded derivatives (Q&A 24). Crypto asset lending (Q&As 25 and 26). Mining (Q&As 27 and 28). The practice aid is available to registered users of the AICPA’s Web site.