Auditing Crypto Assets & Liabilities in 2026

Date: 10/27/2026
Time: 3:00 PM - 5:00 PM EST
CPE Credit: 2 hours

Companies, not-for-profits, and governments are increasingly accepting payments in crypto currencies and other crypto assets. Are you an auditor planning on performing an audit on crypto assets and liabilities? Whether you are a new auditor or just need a refresher on this topic this course is for you. We will review steps for planning the audit, testing internal controls over crypto assets & liabilities, conducting analytical procedures and performing substantive testing. From an audit procedure standpoint this session will also focus on the techniques and documentation needs that an auditor needs to know. In addition, the session will offer practical advice to auditors on conducting an audit of crypto assets & liabilities. This course was updated to include the GENIUS Act passed in July of 2025. 

Topics Covered
• Crypto
• Auditing Standards
• Auditing procedures
• GENIUS Act

Learning Objectives:
• Describe the nature and key characteristics of crypto assets and related transactions 
• Identify risks of material misstatement specific to crypto holdings, including valuation, existence, and rights 
• Evaluate internal controls related to digital wallets, private keys, custodians, and exchanges
• Design and perform substantive procedures to verify ownership and fair value of crypto assets
• Recognize fraud risks and cybersecurity concerns associated with crypto transactions
• Apply auditing standards and relevant accounting guidance to financial statement reporting of crypto assets 
• Incorporate blockchain analytics tools into audit testing strategies