Auditing Crypto 2026
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
This course provides auditors and financial professionals with a comprehensive, practical framework for auditing crypto assets and related liabilities in an evolving regulatory environment. As companies, governments, and not-for-profits increasingly adopt crypto payments and hold digital assets, auditors must understand the unique risks, technologies, and compliance requirements associated with blockchain-based assets.
In this course, you will learn the end-to-end audit workflow for crypto assets, including planning considerations, internal control evaluation, data validation techniques, and substantive testing procedures. The course highlights new requirements effective December 15, 2025, including disclosure obligations, GENIUS Act expectations, and enhanced documentation standards. Practical tools, terminology, and audit strategies are emphasized so practitioners can confidently address valuation, existence, rights and obligations, completeness, and presentation and disclosure challenges.
Publication Date: June 2026
Designed For
This course is ideal for professionals responsible for auditing or overseeing digital asset activities.
Topics Covered
- Blockchain fundamentals and crypto asset classifications
- Crypto terminology and ecosystem structure
- Audit planning for crypto environments
- Internal controls over digital wallets and private keys
- Testing procedures for crypto assets and liabilities
- Regulatory guidance, GENIUS Act requirements, and disclosure rules
- Documentation standards for crypto audit evidence
Learning Objectives
- Identify crypto asset types, including cryptocurrencies, stablecoins, and tokenized assets
- Apply audit procedures to assess existence, rights and obligations, valuation, and completeness of crypto assets and liabilities
- Evaluate new audit requirements effective December 15, 2025, including GENIUS Act expectations
- Demonstrate how to perform the key phases of a crypto audit, from planning and internal control testing to substantive procedures
- Determine required risk disclosures and identify the organization responsible for mandating public company crypto risk reporting
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
None
Advance Preparation
None
