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Auditing Digital Assets
Audit & Assurance
CPE Self-study

Auditing Digital Assets

Learn specific considerations for auditing digital assets, including client acceptance and continuance; risk assessment processes and controls; laws, regulations, and related parties.

$59 - $69
Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study




CPE Credits



Yoland Sinclair


1 year

Product Number


 Business & partner 
 Also available asWebcast

This CPE Self-study is also available as a Webcast

CPE credits will be awarded once per title. For example, if you buy a webcast and a self-study course with the same name, only the CPE you finish first will result in credits earned.

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Product Details

Better understand the digital asset environment

Gain confidence when auditing entities who hold or transact with digital assets.

Identify challenges, risks, and factors to consider when deciding to accept or continue with a client who holds or transacts with digital assets.

This course provides critical information, including:

  • The mission of the Digital Assets Working Group and the development process of nonauthoritative guidance
  • Private keys and ways to safeguard them and the related digital assets
  • The rapidly evolving nature of the digital asset ecosystem that may lead to challenges when performing required procedures surrounding laws and regulations.

You will gain:

  • Insight into the unique aspects of the risk assessment process in the digital assets space
  • Awareness of the pseudo-anonymous nature of digital asset transactions that may lead to challenges in performing required procedures surrounding related-party relationships and transactions.

Who Will Benefit

  • Accounting and finance professionals
  • CPAs
  • Auditors

Key Topics

  • Client acceptance and continuance
  • Risk assessment and processes and controls
  • Laws and regulations and related parties

Learning Outcomes

  • Recognize the terminology associated with auditing entities within the digital asset ecosystem.
  • Identify applicable auditing standards and unique audit challenges related to client acceptance and continuance; risk assessment and processes and controls; and laws, regulations, and related parties.
  • Identify potential factors to consider and procedures to perform in response to the challenges identified.
Credit Info
CPE Credits
NASBA Field of Study
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
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Contact us
Yoland Sinclair
Yoland is a Senior Manager in Deloitte’s Audit & Assurance Professional Practice Network (“National Office). As a part of her primary responsibilities she supports Deloitte’s audit practice in executing quality audits by developing the firms audit and assurance methodology, implementation tools and serving as a consultation resource for practitioners surrounding emerging issues, including specializing in blockchain and digital assets and Environmental, Social & Governance Reporting matters. Prior to joining the National Office at Deloitte, Yoland managed a number of audit engagement of companies within the technology industry. Yoland holds a Master’s in Business Administration from Howard University. She also holds an active CPA license in both Virginia and Illinois. She is a member of the Virginia Society of CPA’s and currently serves as a member of the Board of Directors for the Virginia Society of CPA’s – Education Foundation.

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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Auditing Digital Assets
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