Lead with Confidence in Cryptocurrency Accounting and Digital Asset Compliance
6 Courses | 20.5 NASBA CPEs
The Cryptocurrency Learning Path is a practical, CPA-developed program built for financial reporting, audit, payroll, and compliance work — not crypto traders or blockchain developers.
Why CPAs are now expected to understand Cryptocurrency
Digital assets are showing up in financial statements.
Companies are:
- Holding cryptocurrency as treasury assets
- Accepting crypto as customer payments
- Engaging in staking or mining activities
- Exploring blockchain-based transactions
- Compensating employees in digital assets
When cryptocurrency touches the books, the responsibility falls on accounting and audit professionals. Yet most CPAs were never formally trained in digital asset accounting.
This learning path closes that gap — without overwhelming you with technical blockchain theory.
Built for Accounting and Audit Professionals
This program focuses on what matters inside audits, financial statements, and compliance reviews:
- U.S. GAAP classification and measurement
- Impairment and fair value considerations
- Journal entries and transaction workflows
- Custody, fraud, and internal control risks
- Payroll tax and reporting requirements
You won’t become a blockchain engineer.
You’ll become a CPA who understands how cryptocurrency impacts financial reporting.
Our Complete Learning Journey

Cryptocurrency and Blockchain Fundamentals
This course provides accountants and CPAs with a practical, accounting-focused introduction to cryptocurrency and blockchain technology. Learners will gain a foundational understanding of how crypto transactions work, how blockchain records activity, and why these technologies create unique accounting, financial reporting, and internal control considerations.
📖 3.0 CPE Credits

Cryptocurrency Classification Under U.S. GAAP
Learn how cryptocurrency is classified, measured, and presented under U.S. GAAP. This course explains the current accounting framework for crypto assets, including fair value measurement, income statement impacts, and common classification misconceptions.
📖 3.0 CPE Credits

Accounting for Business Crypto Transactions
This course provides a practical, GAAP-focused framework for accounting for cryptocurrency transactions in a business setting. Learn how to record, measure, and present crypto transactions—from customer payments to asset holdings—while understanding their impact on financial statements and earnings volatility.
📖 3.5 CPE Credits

Cryptocurrency Risks and Controls
This course examines the unique risks and control challenges associated with cryptocurrency. Participants will explore how custody models, private key management, transaction irreversibility, and valuation volatility impact internal controls, audits, and advisory engagements, with a focus on applying professional judgment in crypto environments.
📖 3.5 CPE Credits

Paying Employees in Crypto: Tax, Payroll, and Reporting Considerations
This course explores the federal tax, payroll, and reporting implications of paying employees and independent contractors in cryptocurrency. Learn how existing tax rules apply to crypto compensation, including valuation, withholding, W-2 and 1099 reporting, employment taxes, and employee basis tracking.
📖 3.0 CPE Credits

Crypto Advisory Opportunities for CPAs
This course explores how CPAs can expand beyond compliance and provide high-value advisory services in the evolving cryptocurrency landscape, focusing on risk, governance, and strategic client guidance.
📖 4.5 CPE Credits
Michael Carroll, CPA, CISA, CISM
Michael is an accounting and information security professional. He is also an Adjunct Professor at several higher education institutions, where he is responsible for teaching various accounting and information technology courses.
Michael earned his MBA in Accounting and B.S. in Accounting / Accounting Information Systems from Canisius University. Additionally, Michael is a Certified Public Accountant (CPA) and a Certified Information Systems Security Professional (CISSP). Michael is a current member of the NYCPA’s Education Committee and has been an Advisory Board Member for the Academy of Finance (AOF) since 2020.
Michael enjoys traveling, hiking, and watching the Buffalo Bills. He has also participated in several marathon events.
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What This Enables You to Do
By the end of this learning path, you will be able to:
✔ Analyze cryptocurrency transactions with clarity
✔ Apply U.S. GAAP guidance confidently
✔ Record, review, and audit digital asset activity
✔ Evaluate internal controls and custody risks
✔ Address tax and payroll implications of crypto compensation
✔ Speak authoritatively with clients and leadership teams
This is professional resilience in an evolving financial environment.
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Who Should Enroll
This learning path is ideal for professionals who are:
✔ CPAs and auditors encountering digital assets in engagements
✔ Controllers and finance leaders overseeing crypto holdings
✔ Internal audit and risk professionals assessing digital asset exposure
✔ Payroll and tax specialists managing crypto compensation
✔ Early-career professionals building durable accounting expertise
If cryptocurrency could affect your financial reporting responsibilities, this program is designed for you.
Advance Your Cryptocurrency Accounting Expertise Today
✅ Immediate access to published courses.
✅ CPA-led, accounting-focused instruction.
✅ Structured progression from fundamentals to advanced compliance
✅ Practical frameworks you can apply immediately