OBJECTIVE:
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; and the rapidly evolving nature of the digital asset ecosystem that may lead to challenges when performing required procedures surrounding laws and regulations. 
 
LEARNING OUTCOME: 
By the end of this course, participants should be able to: 

• 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. 

CONTENT:
The topics in this seminar include: 

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

APPLICABLE FOR: 
Accounting and finance professionals and auditors

WHAT TO EXPECT: 

• After registering for the on-demand course, you will receive an email from Bridge (AICPA) with your login information within two business days. 
• You will be required to sign into Bridge to access your course. To create a password for your Bridge account, use the forgot password link. The email from Bridge may take a few minutes to arrive. Please also check your junk folder.
• You will have 180 days after registration to complete the course.  
• This self-study course allows the user to save their progress and return to continue later.