The revisions help professionals apply current standards to emerging business models more consistently.
The American Institute of CPAs (AICPA) has released a revised edition of its practice aid, Accounting for and Auditing of Digital Assets.
The August 2026 publication provides practitioners with new guidance covering stablecoin issuance, digital asset mining revenue models and recently effective auditing standards.
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A dedicated accounting chapter now addresses stablecoin issuers, focusing on how to recognise obligations tied to issued tokens and account for the reserve assets supporting them.
The addition comes in response to wider market adoption of stablecoins and rising demand from practitioners for suitable guidance, the AICPA said.
The update also incorporates an auditing chapter on mining revenue arrangements.
It details considerations and sample procedures for assessing prevalent revenue structures including transactions involving mining pool participants and data centre hosts.
Additionally, Chapter 5 – covering the existence, rights and obligations of digital assets – has been restructured to streamline existing question-and-answer material without altering the core guidance.
The organisation stated that the revisions are designed to help professionals navigate emerging transaction structures and business models with greater clarity and consistency under existing standards.
AICPA digital assets, assurance and advisory innovation senior manager Di Krupica said: “As digital asset business models continue to evolve, practitioners are encountering increasingly complex accounting and auditing questions.
“These updates provide additional clarity in areas where demand for guidance has grown and help professionals align their work with current standards and emerging practices.”
The AICPA recently appointed Kathy King as vice-president of communications & reputation.
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