NEW YORK, Aug. 25, 2026 – The American Institute of CPAs (AICPA) has released an updated version of its practice aid, Accounting for and Auditing of Digital Assets, providing accounting and auditing professionals with new guidance addressing emerging developments in the digital asset ecosystem, including accounting for stablecoin issuers, auditing mining revenue arrangements and updates for recently effective auditing standards.
"As digital asset business models continue to evolve, practitioners are encountering increasingly complex accounting and auditing questions," said Di Krupica, senior manager, digital assets, assurance and advisory innovation at the AICPA. "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 August 2026 update includes several significant enhancements:
New guidance for stablecoin issuers
The practice aid adds a new chapter 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 are intended 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 Accounting for and Auditing of Digital Assets practice aid is available through the AICPA & CIMA digital assets resources library.
About the American Institute of CPAs
The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. A founding member of the Association of International Certified Professional Accountants, the AICPA sets ethical standards for the profession, attestation standards, and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state, and local governments. It develops and grades the Uniform CPA Examination, offers specialized credentials, partners across the profession to build future talent, and drives continuing education to advance the vitality, relevance, and quality of the profession.
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