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AICPA publishes SAB 121 Q&As

The AICPA recently published a set of questions and answers related to SEC Staff Accounting Bulletin No. 121 (SAB 121). SAB 121 provides interpretive guidance for reporting entities that engage in activities in which they have an obligation to safeguard customers' crypto assets. The questions and answers have been added as Appendix B to the AICPA’s existing practice aid, Accounting for and Auditing of Digital Assets. For additional information on this topic, refer to our In depth.

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