Addressing the need for consistency, transparency and trust in the stablecoin environment
To strengthen transparency and trust in the stablecoin ecosystem, the AICPA® developed the 2025 Stablecoin Reporting Criteria.
Part I establishes a common framework for stablecoin issuers to present and disclose information on outstanding stablecoins and the assets backing them, eliminating inconsistencies in reporting and enabling greater clarity for stakeholders.
Part II introduces a second set of criteria focused on risk and controls. These criteria help stablecoin issuers