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DTSTAMP:20260514T021012Z
DTSTART:20270621T200000Z
DTEND:20270621T220000Z
SUMMARY: Accounting & Auditing for Cryptocurrency
DESCRIPTION: Cryptocurrency continues to evolve rapidly\, bringing new accounting & auditing considerations for CPAs & auditors. This course provides a practical overview of the accounting & auditing issues associated with cryptocurrency\, with an emphasis on recent standard-setting developments & their implications for practice.

The accounting portion of the course focuses on ASU 2023-08 & related developments\, including recent FASB Board discussions\, the FASB's Invitation to Comment & the addition of cryptocurrency-related topics to the FASB's research agenda. Participants will work through a practical case study to apply the guidance in ASU 2023-08\, building confidence in accounting for cryptocurrency transactions & balances.

The auditing portion of the course addresses key audit considerations related to cryptocurrency\, including implications for engagement acceptance & continuance\, risk assessment & the design & performance of audit procedures. The course also references the AICPA's Accounting for & Auditing of Digital Assets practice aid to help bridge authoritative guidance & real-world application\n 
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