AICPA Updates Practice Aid on Digital Assets
August 27, 2026
The AICPA has released an update to its practice aid Accounting for and Auditing
of Digital Assets. Revisions made in the new version include:
- A new chapter on stablecoins that “addresses recognition of obligations associated with issued tokens and considerations related to reserve assets that support stablecoins.”
- A new chapter discussing auditing considerations for entities that enter into mining revenue arrangements (e.g., mining pool participants, data center hosts).
- Updates to reflect current auditing standards, including the quality management requirements in SAS 146.
For more information, see the press release on the AICPA’s Web site.