Digital Assets and Cryptocurrency
Author: Cory Campbell
| CPE Credit: |
2 hours for CPAs |
Digital assets are redefining the global financial ecosystem, and accounting professionals are uniquely positioned to guide organizations through this rapid transformation. This online course delivers a comprehensive, accessible deep dive into cryptocurrencies, blockchain technology, decentralized finance (DeFi), and emerging regulatory frameworks. As governments and financial institutions adapt to digital currencies and distributed systems, accountants must understand both the opportunities and risks these technologies present.
Participants will explore how blockchain enhances transparency and trust, how cryptocurrency impacts financial reporting and assurance work, and how regulatory proposals—including the GENIUS Act, Clarity Act, and global CBDC initiatives—may reshape compliance expectations. By the end of this course, attendees will have practical insights they can immediately apply within audit, tax, advisory, and financial operations environments.
Publication Date: May 2026
Topics Covered
- Blockchain transparency and immutability and their impact on financial record reliability
- Cryptocurrency trends in a pro‑business regulatory environment
- Global developments in Central Bank Digital Currencies (CBDCs)
- The evolving legal landscape: GENIUS Act, Clarity Act, and related policy shifts
Learning Objectives
- Identify the fundamental characteristics and components of blockchain technology
- Analyze how digital assets influence traditional financial reporting, auditing, and regulatory compliance systems
- Evaluate risks and benefits associated with adopting cryptocurrency and decentralized finance (DeFi) solutions
- Apply knowledge of cryptocurrencies and smart contracts to recognize efficiency opportunities within accounting operations
- Differentiate between major regulatory initiatives affecting digital assets, including U.S. and global policy developments
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Information Technology (2 hours)
Program Prerequisites
None
Advance Preparation
None
