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AICPA issues white paper on the use of blockchain

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Dec 22, 2020

On December 22, 2020, the American Institute of Certified Public Accountants (AICPA) is­sued a new white paper to help auditors providing SOC for Service Organization (SOC) reports on organizations that have incorporated blockchain into their service delivery systems.

The White Paper, Implications of the Use of Blockchain in SOC for Service Organization Examinations, was developed by a Working Group of the AICPA Assurance Services Executive Committee (ASEC). The paper examines the skills and competencies auditors need to perform such engagements, the unique features of blockchain, the risks associated with using blockchain, and how the use of blockchain by service organizations may affect their SOC examinations.

For more information on the white paper, see the press release on the AICPA’s Web site.

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