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The Controller’s Guide to Digital Asset Accounting & Compliance

Crypto has officially crossed over into the mainstream—and financial leaders are now on the front lines. From fair value accounting to the GENIUS Act, the rules are changing fast. For companies considering or already transacting in digital assets, accounting and compliance have become mission-critical.

This comprehensive guide equips finance teams with the frameworks, updates, and tools needed to confidently navigate crypto accounting, tax, and audit-readiness in 2025 and beyond.

Inside the Guide

  • Understand the Regulatory Shift
    Get up to speed on the GENIUS Act, the CLARITY Act, and SEC guidance shaping crypto in the enterprise.
  • Decode Fair Value Accounting
    Learn how ASC 350-60 and SAB 122 affect recognition, reporting, and balance sheet presentation.
  • Get Audit-Ready
    Build strong internal controls and wallet-level subledger practices that align with GAAP and pass audit scrutiny.
  • Master Tax Treatment
    From staking rewards to airdrops, understand which crypto events trigger taxable outcomes—and how to document them.
  • See the Full SoDA Framework
    Explore the Statement of Digital Assets: a practical reporting model for reconciling crypto to your GL.

Who should read this

Controllers, CFOs, Heads of Finance, and enterprise tax professionals evaluating digital asset strategies—or seeking to future-proof their accounting infrastructure.

Meet the author

Tomek Kowalski, CPA
Accounting Lead, CoinTracker

Tomek is a seasoned accounting professional with broad experience in public and private sectors, having worked at PricewaterhouseCoopers (PwC) and MUFG Americas, with a strong background in audit and corporate finance, deep expertise in financial reporting, risk management, and regulatory compliance. He has worked in the cryptocurrency industry for years—including five at Salt Lending and the last two at CoinTracker. Tomek specializes in digital asset reporting and compliance. At Salt Lending, he was among the first professionals to lead successful crypto accounting audits and SEC public filings (10-Ks and 10-Qs), setting a precedent for transparency in crypto finance.

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