Learning path
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.
6 courses·20.5 NASBA CPE
Most courses included. The following courses on this learning path require the Premium planPaying Employees in Crypto3.0 CPECrypto Advisory Opportunities for CPAs4.5 CPESee the Premium plan

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.
This program focuses on what matters inside audits, financial statements, and compliance reviews:
You won’t become a blockchain engineer.
You’ll become a CPA who understands how cryptocurrency impacts financial reporting.
Six courses, sequenced from fundamentals through advanced compliance. Each one earns NASBA CPE on its own.

What a crypto transaction is, how a blockchain records it, and why that changes recordkeeping, auditability and reporting. Accounting terminology throughout — no trading.
Accounting
How crypto is classified, measured and presented under current U.S. GAAP — fair value measurement, where the remeasurement lands on the income statement, and the classification misconceptions still in circulation.
Accounting
A GAAP-focused framework for recording crypto in a business: receipt from a customer, holding it, converting it — and what each step does to the statements and to earnings volatility.
Accounting
Custody models, private key management, irreversible transactions and valuation volatility — what each does to internal control, and what an auditor is entitled to ask for.
Specialized Knowledge
Federal tax, payroll and reporting when staff or contractors are paid in crypto — valuation at payment, withholding, W-2 and 1099 treatment, employment taxes and employee basis.
Taxes
Moving past compliance into advisory: where the engagements are, the pitfalls CPAs hit advising crypto clients, practice risk and professional responsibility, and how to position for what is coming.
Specialized KnowledgeYour instructor
Michael is an accounting and information security professional, and an Adjunct Professor at several higher education institutions, where he teaches accounting and information technology.
He earned his MBA in Accounting and a B.S. in Accounting / Accounting Information Systems from Canisius University. Michael is a current member of the NYCPA’s Education Committee and has been an Advisory Board Member for the Academy of Finance since 2020.
The outcome
By the end of this learning path, you will be able to:
This is professional resilience in an evolving financial environment.
This learning path is ideal for professionals who are:
If cryptocurrency could affect your financial reporting responsibilities, this program is designed for you.
Most courses included. The following courses on this learning path require the Premium planPaying Employees in Crypto3.0 CPECrypto Advisory Opportunities for CPAs4.5 CPESee the Premium plan
Wisdify 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 (Sponsor ID: 142016). 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: www.nasbaregistry.org.