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AICPA unveils new stablecoin criteria

May 08, 2026

The AICPA submitted a comment letter encouraging the Office of the Comptroller of the Currency (OCC) to incorporate AICPA stablecoin criteria into rulemaking under the GENIUS Act to improve transparency, accountability and trust in the payment stablecoin market.

The comment letter is in response to the OCC’s Advance Notice of Proposed Rulemaking under the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act legislation that could create new assurance and attestation opportunities for CPAs.

The AICPA said its criteria meet the definition of “suitable criteria” for the examination engagements required under the GENIUS Act, enacted in July 2025, and are specifically designed for use by an independent CPA performing attestation engagements at a reasonable assurance level. Read more.