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Auditing in the Crypto-Asset Sector

Published on: Dec 13, 2018

Many of the reporting issuers in Canada’s crypto-asset sector obtained material crypto-asset holdings or engaged in material crypto-mining activity during the most recent fiscal year under audit. Planning and execution of these audits have begun.

CPAB will publish communications that reflect their perspectives and expectations of auditors related to audits of reporting issuers in the crypto-asset sector.

This communication highlights their expectations in a number of challenging areas, but should not be regarded as an audit program. Auditors should continue to refer to relevant auditing standards when planning and executing their audits.


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