Digital Assets: How To Account and Audit Them
Registration will close on October 22, 2025 at 12:00am Pacific Time
Date: Wednesday, October 22, 2025
Instructor: Salvatore Collemi
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
How to properly account for and audit digital assets has been increasing over the last decade as more and more private companies have been incorporating cryptocurrency, tokens and other digital assets in their operations and recorded them on their financial statements. This session will address the most frequently asked questions, specific risks, and challenges emerging in this arena.
Who Should Attend
CPA firms and sole practitioners who perform audits for small to mid-size private entities who regularly transact using digital assets.
Topics Covered
- Common applications related to initial recognition and measurement, subsequent measurement or derecognition, presentation, and disclosure of cryptocurrency and other digital assets
- Sharing the AICPA's Digital Assets Working Group’s perspectives in assisting auditors on how to properly opine on these transactions
Learning Objectives
- Answer frequently asked questions related to the fair presentation and disclosure of cryptocurrency and other digital assets
- Recognize common risks associated with these instruments and how to properly audit them
Level
Intermediate
Instructional Method
Group: Internet-based
NASBA Field of Study
Auditing (1 hour), Accounting (1 hour)
Program Prerequisites
Some experience in performing audit engagements.
Advance Preparation
None
