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Accounting and Corporate Regulatory Authority

Audit Practice Guidance No. 3 of 2026 – Considerations in Digital Asset Audits

11 November 2026

Audience

Accountants

Accounting entities

News Topic

Accounting standards and sector regulation

Category

Announcement

The guidance outlines key considerations for audit teams when planning and executing digital asset audits, including risks associated with blockchain technologies and evolving business models.

Download the practice guidance (opens in new tab)

Digital assets present new and evolving considerations for auditors.

ACRA has released Audit Practice Guidance No. 3 of 2026 – Considerations in Digital Asset Audits [PDF, 1.7MB] (opens in new tab). The guidance outlines key considerations for audit teams when planning and executing audits involving digital assets.

Digital asset audits present distinct risks and complexities, from private-key ownership and smart contracts to evolving business models and volatile token prices. Auditors need the appropriate expertise to identify and assess risks associated with blockchain technologies and digital asset business models.

As digital asset ecosystems become increasingly sophisticated, a technology-informed, risk-focused and evidence-driven approach is important to maintaining audit quality. 

Download Audit Practice Guidance No. 3 of 2026 [PDF, 1.7MB] (opens in new tab) to learn more about the considerations for conducting digital asset audits.