A new section in the AICPA’s stablecoin criteria provides issuers and practitioners with control objectives for stablecoin operations.
The update to 2025 Criteria for Stablecoin Reporting: Specific to Asset-Backed Fiat-Pegged Tokens features the addition of “Part II: 2025 Criteria for Controls Supporting Token Operations.”
While Part I established a common framework for stablecoin issuers to present and disclose information at a specific point in time on outstanding stablecoins and the assets backing them, Part II addresses the ongoing risks inherent in stablecoin operations.
The new framework aims to help issuers identify risks and establish control objectives for stablecoin operations. Learn more.