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AICPA updates stablecoin reporting criteria

AICPA has revised its criteria for stablecoin reporting to enhance trust and oversight in the sector. The new framework aims to help issuers identify risks and establish control objectives for stablecoin operations. Di Krupica, AICPA senior manager of assurance and advisory innovation – digital assets, said: "Last year saw significant momentum around stablecoin regulation," as she highlighted the growing focus on how stablecoins are issued and managed. AICPA's 2025 Criteria for Stablecoin Reporting: Specific to Asset-Backed Fiat-Pegged Tokens seeks to standardize reporting practices among issuers, thereby promoting transparency and trust in stablecoins, which are digital assets pegged to various backing assets. The first part of the criteria, published last year, aimed to eliminate reporting inconsistencies by providing a common framework for disclosure.

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