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Jan 8, 2020 a real risk and it's important to consider up front if we have the skill set to be able to audit in this space.

(#92) Di Krupica, Lead Manager in the Emerging Assurance Technology area (AICPA & CIMA, North Carolina) talks to Matt Schell (Crowe) and Amy Steele (Deloitte) about recommended guidance for accounting for and auditing Digital Assets. 

A little over a year ago, the Digital Assets Working Group was created by the American Institute of CPAs to develop accounting and auditing guidance on digital assets. After months of work with subject matter experts from international and national firms, the AICPA has just released its first version of an important new practice aid which includes non-authoritative guidance on how to account for digital assets.

Our guests explain what digital assets are and outline how to get started in the digital assets space. They look at some of the key points in the practice aid, and signpost some potential future topics that the Digital Assets Working Group is developing guidance for.



The following page includes the background about the digital assets working group, as well as a link to download the free practice aid PDF.



  • Matthew Schell, CPA, CFA, is a Partner with Crowe LLP in Washington DC. He chairs the AICPA's Digital Assets Working Group's Accounting subgroup.
  • Amy Steele is a Partner with Deloitte and Touche LLP and chair of the Auditing subgroup, part of the AICPA's Digital Assets Working Group.



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