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What SEC–CFTC Harmonization Means for Audit Evidence in 2026 If you work in digital assets, you have probably learned to treat Washington headlines as background noise. A hearing gets scheduled, a markup gets postponed, a new draft circulates, and the day-to-day work does not change. The SEC and CFTC talking publicly about “harmonization” feels like […]

Why 2026 is the data capture year For years, crypto reporting has been framed as a policy and compliance story. In 2026, it becomes an operations story. Not because every jurisdiction has identical rules. They do not. Because multiple jurisdictions are now turning on reporting requirements at the same time, and they all demand the […]

Blockchains all solve the same high‑level problem: how to reach consensus over a constantly changing state. But anyone who has spent real time inside the data knows that this surface‑level similarity hides an enormous amount of intentional diversity. The how and what of that state, especially as it relates to financial activity, is where the […]

Why crypto reporting is now a data engineering problem On Jan 8, 2026, the IRS kicked off filing season messaging and made a point of calling out Form 1099-DA. That is the tell. Digital asset reporting is moving from “new rule” to “operational reality.” This year, more teams are going to learn the hard way […]

What teams should retain every close The rules are mostly written. Now comes the part that matters: proving the numbers. In 2026, the gap between “we can explain it” and “we can evidence it” will determine who closes smoothly and who lives with follow-up requests. The goal is simple: every close should produce an evidence […]

Reporting and Audit Imperatives for Institutional and Accounting Teams Crypto ETFs are heading into 2026 with a crowded pipeline and growing institutional attention.  If you support ETF issuers, audit teams, treasury organizations, or institutional infrastructure, the operational takeaway is simple: Audit evidence has to be more repeatable, more complete, and easier to reperform. Below is […]

Why this matters right now The AICPA and CIMA posted an updated version of their “Accounting for and auditing of digital assets” practice aid on Dec 16, 2025.  For year-end audits, the practical impact is simple: audit teams will keep tightening expectations around (1) evidence, (2) repeatability, and (3) documented methodology. This practice aid is […]

(and Why Accurate Financial Reporting Depends on Deep Transaction Parsing) Blockchain transactions are often described as “transparent,” but anyone who has attempted to audit a Solana transaction knows the truth: transparency does not equal clarity. A swap, exchanging Token A for Token B, seems simple enough on paper. Yet the moment you dig into an […]

When the U.S. Treasury and IRS released Revenue Procedure 2025-31, they did more than “green light” staking for Ethereum and Solana ETFs. They told issuers that if they want the comfort of a safe harbor, they have to accept a very real operational constraint: staking rewards, net of trust expenses, need to be pushed out […]