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TQA Sections 100.08-.09

Sep 18, 2025 · 153.4 KB Download

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The AICPA has issued Technical Questions and Answers (TQAs) 100.08-.09 in AICPA Technical Questions and Answers to address important considerations related to owning bitcoin and other digital assets.

Key highlights include:

  • Whether owning bitcoin creates a financial interest in an entity

  • What authoritative guidance to apply to determine independence when a covered member’s bitcoin or other digital asset is held in an account with an attest client

Download the TQA Sections 100.08-.09

File name: Ethics-Q&A-sec-100.08-09.pdf

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