The American Institute of CPAs’ digital assets practice aid, Accounting for and Auditing of Digital Assets, contains new guidance for accounting and auditing professionals on emerging developments in the digital asset ecosystem, including accounting for stablecoin issuers, auditing mining revenue arrangements, and updates for recently effective auditing standards.
The August 2026 additions to the practice aid include:
- New guidance for stablecoin issuers: A new chapter is dedicated to accounting considerations for stablecoin issuers. The guidance addresses recognition of obligations associated with issued tokens and considerations related to reserve assets that support stablecoins. The new content responds to increased adoption of stablecoins and growing practitioner demand for guidance on accounting for these arrangements.
- New auditing guidance for mining revenue: A new auditing chapter provides considerations related to mining revenue arrangements, including transactions involving mining pool participants and data center hosts. The guidance addresses emerging revenue models that have become increasingly prevalent throughout the digital asset ecosystem and offers auditors additional considerations and example procedures that may be performed when evaluating these activities.
- Updated for current auditing standards: The practice aid has been updated to reflect auditing standards through Statement on Auditing Standards (SAS) No. 148 and includes revisions related to SAS No. 146, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards (AU-C Section 220). These updates aim to help practitioners apply the latest quality management requirements and ensure the guidance remains aligned with current professional standards.
- Additional enhancements: Other updates include revisions to Chapter 5, Considerations for Existence, Rights and Obligations of Digital Assets, which streamlines and consolidates existing question-and-answer content without changing the underlying guidance.
Digital assets continue to evolve as new transaction structures, use cases, and business models emerge. The updated practice aid is designed to help accounting and auditing professionals address these developments with greater clarity, consistency, and confidence while applying existing accounting and auditing standards, the AICPA says.
“As digital asset business models continue to evolve, practitioners are encountering increasingly complex accounting and auditing questions,” Di Krupica, senior manager, digital assets, assurance and advisory innovation at the AICPA, said in a statement on Aug. 25. “These updates provide additional clarity in areas where demand for guidance has grown and help professionals align their work with current standards and emerging practices.”
The Accounting for and Auditing of Digital Assets practice aid is available through the AICPA & CIMA digital assets resources library.
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