Taiwan’s First Year of Auditable Virtual Assets

Original: 從「不敢簽」到「可以簽」：台灣虛擬資產的可審計性元年

Taiwan’s new crypto accounting and internal-control guidance aims to make corporate virtual-asset holdings auditable.

The article explains why blockchain transparency has not automatically made corporate crypto holdings auditable: auditors still need evidence of ownership, custody, valuation, classification, and internal controls. Taiwan’s exchange-related bodies and accounting standards stakeholders have issued guidance for stablecoin accounting and crypto-asset internal controls. The move gives listed companies and auditors a clearer framework, though auditability still depends on disciplined implementation by companies and service providers.

摘要由 AI 整理,以原文為準。