Course Description

This course provides a deep dive into the AICPA’s newly released criteria for attestation engagements on fiat-backed stablecoins. Through expert insights and real-world scenarios, participants will explore the reporting framework, disclosure expectations, and audit-readiness required for digital asset transparency. Designed for CPAs, auditors, and digital finance professionals, the course clarifies how standardized criteria can enhance stablecoin reporting, build market trust, and support compliance with evolving regulations.

This course fulfills CPE objectives.

After this course, learners should be able to:

  • Describe the purpose and structure of the AICPA's 2025 stablecoin attestation criteria.

  • Differentiate between redeemable, permanently non-redeemable, and temporarily non-redeemable tokens.

  • Identify key disclosure requirements for redemption assets held by stablecoin issuers.

  • Explain how timing and temporary differences are reconciled in stablecoin attestation reports.

  • Evaluate how stablecoin reporting criteria can enhance transparency and comparability for stakeholders.

Your Instructors

Get to know the expert contributors to this course

Di Krupica is a Lead Manager within Emerging Assurance Technologies at the AICPA and has over 20 years of experience as a CPA. Throughout her nearly 10 years with the AICPA, she has been involved in the development of audit and accounting guidance for professionals across all industries. Most recently, she has been involved with the development of content related to blockchain, digital assets, and artificial intelligence. She is currently working with the Digital Assets Working Group to develop nonauthoritative guidance on the accounting for and auditing of digital assets. Prior to working for the AICPA, she worked for EY in Assurance Services. Di Krupica graduated with a Bachelor of Business Administration in Accounting from Hofstra University.

Diana Krupica, CPA

Senior Manager, Emerging Assurance Technologies Assurance and Advisory Innovation at AICPA & CIMA

Your Instructors

Get to know the expert contributors to this course

Pat White is the Co-Founder and CEO of Bitwave, the leading digital asset finance platform for enterprises. Under his direction, Bitwave has become the go-to solution for automating accounting workflows, ensuring regulatory compliance, and simplifying digital asset payments for businesses. As a seasoned software engineering leader, Pat brings over a decade of experience building enterprise software at top companies like Intuit, Microsoft, Five9, and Fortify Software (now HP Security). In 2009, he launched Ally Software, a successful enterprise software consulting firm, before founding Synata, an innovative enterprise search engine acquired by Cisco in 2016. Pat is also a recognized contributor to the Bitcoin and Ethereum codes. He remains active in several leading on-chain projects and co-hosts The DeFi Daily podcast. Pat proudly holds a degree from the University of Southern California.

Pat White

CEO & Co-Founder at Bitwave

Your Instructors

Get to know the expert contributors to this course

Joe is Bitwave’s VP of Customer & Partner Success. He is a CPA, a Certified Fraud Examiner, and he joined Bitwave after spending 12 years in public accounting. Joe loves working with Bitwave’s network of customers and partners to help them bridge the gap between the digital asset economy and traditional accounting and finance.

Joe Dillon, CPA

VP of Customer and Partner Success

Course curriculum

    1. Course Materials - 2025 Criteria for Stablecoin Reporting (AICPA & CIMA)

    2. Course Materials - Presentation Slides

    3. Module 1: The Rise of Attestation in Digital Asset Assurance

    4. Module 2: Structuring Stablecoin Transparency – The Reporting Framework

    5. CPE Review Checkpoint

    6. Module 3: Redeemable Tokens and Reserve Disclosures – A Unified Model

    7. Module 4: Reconciling Stablecoin Claims and Reserves

    8. CPE Review Checkpoint

    9. Module 5: Using the Criteria – Issuers, Practitioners, and the Road Ahead

    10. Module 6: Q&A and Practical Reflections

    11. CPE Qualified Assessment - Pass this assessment to earn CPE!

About this course

  • 11 lessons
  • 1 hour of video content
  • 1.0 CPE Credits (Specialized Knowledge)
  • Online & Self Paced

Other CPE Info

  • Program Level

    Intermediate. This course assumes some prior exposure to blockchain concepts and financial operations, but not expert-level technical or regulatory knowledge.

  • Advance Preparation

    None

  • Delivery

    QAS Self Study

  • Prerequisites

    Basic understanding of digital assets or prior exposure to financial reporting.

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BitAlpha, Inc. (Sponsor ID #148962) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.nasbaregistry.org.