Learning path
Cryptocurrency Accounting 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
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.
Your complete learning journey.
Six courses, sequenced from fundamentals through advanced compliance. Each one earns NASBA CPE on its own.
Cryptocurrency and Blockchain Fundamentals For Accountants
What a crypto transaction is, how a blockchain records it, and why that changes recordkeeping, auditability and reporting. Accounting terminology throughout — no trading.
Accounting
Cryptocurrency Classification Under U.S. GAAP
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
Accounting for Business Crypto Transactions
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
Cryptocurrency Risks and Controls
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
Paying Employees in Crypto: Tax, Payroll, and Reporting Considerations
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
Crypto Advisory Opportunities for CPAs
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 Knowledge
Your instructor
Michael Carroll, CPA, CISA, CISM
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
What you’ll be able 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.
Who it’s for.
This learning path is ideal for professionals who are:
If cryptocurrency could affect your financial reporting responsibilities, this program is designed for you.
- 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
Advance your cryptocurrency accounting expertise today.
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
- Immediate access to published courses
- CPA-led, accounting-focused instruction
- Structured progression from fundamentals to advanced compliance
- Practical frameworks you can apply immediately
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.