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Self-Study CPE
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Free cpe webinars
Digital Assets and Financial Statement Audits


This course assumes attendees have a basic understanding of bitcoin, cryptocurrency, and digital assets and audit procedures, standards, and risks.
CPE Processing Fee$25.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.0 hour
CPE Credits 1.0 hour
Subject Area 1.0 - Auditing
CE Credits 0.0 hours
Course LevelIntermediate
Instructional MethodQAS Self-Study
PrerequisitesBasic understanding of bitcoin, cryptocurrency, and digital assets. Basic understanding of audit procedures, standards, and risks.
Advance PreparationNone
Recorded DateMay 18, 2022
Date OfferedSeptember 20, 2022
Expiration DateSeptember 20, 2023
Course Description

The recent rise of bitcoin and digital assets has created significant new challenges for auditors. Companies are now entering into business transactions with new assets that have not been clearly defined in the accounting standards. Bitcoin and other blockchain-based digital assets also have a level of pseudo-anonymity that represents a new hurdle as well. As more and more companies make digital assets a part of their business models, this class will provide auditors with the information they need to know. 

Learning Objective:

  • Summarize the internal controls necessary with cryptocurrency

Self-Study Course Instructions:


Download the course document(s) (below) and follow prompts contained in the document.


Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

Citrincooperman digitalassetsandfinancialstatementaudits
Handout Materials
Presentation Slides
Additional Materials
Review Questions
Review Questions
QUESTION 1: 0:02:09 minutes
QUESTION 2: 0:12:18 minutes
QUESTION 3: 0:51:49 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Mark DiMichael, a partner in the valuation and forensic services department, specializes in litigation support and valuation services. His expertise includes divorce litigation, economic damages analysis, fraud investigation, cryptocurrency, white-collar criminal defense, and business appraisals. Mark has prepared and rebutted expert reports and has experience working with companies in a wide range of industries. He has also provided expert testimony related to economic damages.

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NASBA Approved (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter


Citrin Cooperman is one of the nation’s largest professional services firms. Since 1979, the firm has steadily built its business by helping companies and high-net-worth individuals find practical, actionable solutions to help them meet their short-term needs and long-term objectives. Citrin Cooperman clients span an array of industry and business sectors and leverage a complete menu of service offerings. Citrin Cooperman & Company, LLP (a licensed independent CPA firm that provides attest services) and Citrin Cooperman Advisors, LLC (which provides business advisory and non-attest services) operate as an alternative practice structure in accordance with the AICPA’s Code of Professional Conduct and applicable law, regulations, and professional standards. The entities include more than 400 partners and 2,400 total professionals.

Learn more about Citrin Cooperman here: