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Taiwan’s First Year of Auditable Virtual Assets

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.