Episode Details

A new episode of the JofA podcast breaks down the AICPA's updated criteria for stablecoin controls, explaining what issuers and practitioners need to know as regulatory expectations evolve.

This episode explores how revised AICPA stablecoin criteria support more consistent reporting, disclosure, and control assessments across a rapidly developing digital asset landscape.

What you'll learn from this episode:

• Why the AICPA developed updated criteria for stablecoin controls and how they complement existing presentation and disclosure criteria.
• How the criteria help issuers and auditors evaluate controls over tokens in circulation and the related reserve assets.
• How the guidance aligns with regulation, including federal guidelines in the GENIUS Act.
• Who can use the criteria and how practitioners can apply them in assurance engagements involving stablecoins.
• What work the AICPA Attestation Subgroup is planning for digital asset-related controls and auditing guidance.