How to properly account for and audit digital records is increasingly gathering importance as more entities have cryptocurrency and other digital assets on their financial statements. This course addresses common questions, risks, and challenges evolving in this area.
Major Topics:
- Common applications related to initial recognition and measurement, subsequent measurement or derecognition, presentation, and disclosure of cryptocurrency and other digital assets
- Feedback from the AICPA’s Digital Assets Working Group intended to assist auditors with opining on these digital records
Learning Objectives
- Explore and explain common questions related to the fair presentation and disclosure of cryptocurrency and other digital assets.
- Discover and describe common risks and audit techniques relevant to digital records.
- Identify the Feedback from the AICPA’s Digital Assets Working Group intended to assist auditors with opining on these digital records.
Last updated/reviewed: June 28, 2024
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Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Intended For: Anyone who prepares financial statements or provides attest services on financial statements.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.
Jennifer LouisCPA, President of Emergent Solutions Group LLC