NODE40 blog. Stay one step ahead.

Reporting and Audit Imperatives for Institutional and Accounting Teams Crypto ETFs are heading into 2026 with a crowded pipeline and growing institutional attention.  If you support ETF issuers, audit teams, treasury organizations, or institutional infrastructure, the operational takeaway is simple: Audit evidence has to be more repeatable, more complete, and easier to reperform. Below is […]

Why this matters right now The AICPA and CIMA posted an updated version of their “Accounting for and auditing of digital assets” practice aid on Dec 16, 2025.  For year-end audits, the practical impact is simple: audit teams will keep tightening expectations around (1) evidence, (2) repeatability, and (3) documented methodology. This practice aid is […]

(and Why Accurate Financial Reporting Depends on Deep Transaction Parsing) Blockchain transactions are often described as “transparent,” but anyone who has attempted to audit a Solana transaction knows the truth: transparency does not equal clarity. A swap, exchanging Token A for Token B, seems simple enough on paper. Yet the moment you dig into an […]

When the U.S. Treasury and IRS released Revenue Procedure 2025-31, they did more than “green light” staking for Ethereum and Solana ETFs. They told issuers that if they want the comfort of a safe harbor, they have to accept a very real operational constraint: staking rewards, net of trust expenses, need to be pushed out […]

If your digital asset practice grows faster than your training plan, reviews slow and audit risk rises. The fix is not more bodies; it is a predictable training path that turns new staff into confident contributors. With NODE40, training pairs with analyst backup so your team gains independence without losing access to deep expertise. The […]

Valigator and NODE40 Join Forces Staking is evolving. What began as a means to secure decentralized networks has evolved into a multi-billion-dollar industry that now attracts both retail stakers and institutional investors. With this growth comes higher expectations: performance, reliability, and reporting standards that match what investors rely on in traditional finance. Valigator and NODE40 […]

The Hands-On Approach to Digital Asset Reporting Firms working in digital asset accounting face constant pressure. Clients expect fast turnaround, regulators demand precision, and competition never slows down. Yet much of the work required to produce accurate reports is tedious and repetitive. Teams spend countless hours loading data, validating formats, and reconciling issues instead of […]

Digital asset reporting often looks simple in theory: every transaction lives on a blockchain or in an internal ledger designed to track value. In practice, firms quickly discover that the data rarely aligns cleanly. Exchange exports may omit activity. Wallet files can lack essential context. Clients sometimes hand over manually edited spreadsheets that introduce errors. […]

Digital assets are no longer rare or optional. From high-net-worth portfolios to corporate treasuries and estate planning, they are now part of the financial mainstream. For accounting firms and financial professionals, this creates both an opportunity and a challenge: how do you serve clients with complex digital asset footprints without taking on the cost and […]