Blockchain Implications for Audit and Assurance Services



Blockchain Implications for Audit and Assurance Services

Instructors: Wesley Jamieson; Bennett Moore, National Blockchain Innovation, RSM US LLP; Prashant Nisar, CPA, CAMS

  • Format

    Course - Online

  • Duration


Gain an understanding of the current leading practices for audit and assurance services associated with entities utilizing blockchain technology

Learning outcomes

  • Recall how a transaction on a blockchain is established and executed, in order to determine data reliability.
  • Recognize how the various types of wallets are created and used in order to prove custody and ownership.
  • Recall how smart contract operations are evaluated in order to verify their claims and functions.
  • Assess a blockchain’s consensus algorithm for reliability of transactions occurring on a blockchain.
  • Assess risks in regard to data input accuracy, regulatory considerations, and identify the users and relevance of a SOC report and when it is appropriate to obtain.
  • Differentiate between the audit evidence, assertions, and related services that may and may not be impacted by blockchain technology.
  • Analyze how audit and assurance services may evolve due to blockchain, including the future role of the CPA
Full description

£239.00 (CIMA members only)


VAT calculated on checkout

Product information


This course provides accountants and auditors across the globe with an understanding of leading practices for providing audit and assurance services to entities using blockchain technology.

You will attain the broad relevant knowledge necessary to conduct audit and assurance services for and how the role and responsibilities of a CPA may evolve in the future.

Topics covered

  • Impacts of Blockchain Technology on Audit and Assurance Services
  • Audit Considerations Associated with Digital Assets on the Financial statements
  • Auditor’s Lens – Fundamentals of Blockchain Technology
  • Data Reliability, Integrity, and Security of Blockchain Technology
  • Risk Assessments of Blockchain Technology
  • Audit Evidence and Assertions Associated with Blockchain Technology
  • The Future Role of CPAs and the Impact Due to Blockchain Technology

Who should take this course?

  • This is valuable to anyone who needs to understand the implications of blockchain technology and digital assets on audit and assertions services. This includes:
  • Auditors of businesses, and management of businesses, that are utilizing blockchain technology
  • Auditors of businesses, and management of businesses, that are holding, trading, or issuing digital assets
  • Individuals who are interested in getting a better technical understanding of blockchain technology and digital assets and their impact on a financial audit.

Professional development

This Course - Online offers 6 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£239.00 (CIMA members only)


VAT calculated on checkout


  • Wesley Jamieson

    Wes Jamieson is one of RSM’s National Lead Blockchain Technical Resources. He also oversees the CT tax team in researching and servicing clients. He has provided tax consulting services on virtual currency taxation compliance considerations to high net worth individuals and investment companies as well as worked on various teams to assist with international and domestic structuring considerations for blockchain companies. He has also orchestrated a team of individuals to research and write reports about the ongoing regulatory environment on a state by state and international basis.

  • Bennett Moore, National Blockchain Innovation, RSM US LLP

    Bennett Moore is RSM's National Lead Blockchain Technical Resource where he is involved in actively sharing knowledge and consulting on complex technical projects related to blockchain technology. He works across all three lines of business, audit, tax, and consulting, and is a recognized thought leader by his firm on digital asset security, accounting, taxation, and architectural strategy. Bennett is an active educator, investor, advisor, and enthusiast of blockchain technology that gives frequent presentations and speeches on blockchain and digital assets at external and internal firm conferences. He is also a member of the CTCPA Technology Sub-Committee on Innovation, a representative for his firm on multiple initiatives at the Chamber of Digital Commerce, and participates in all of the working groups within the Accounting Blockchain Coalition.

  • Prashant Nisar, CPA, CAMS

    Prashant Nisar is an experienced senior manager in the New York Financial Services Audit Practice of RSM US LLP. Prashant has more than thirteen years of public accounting experience. He has both private and public company experience, focusing on securities industries, business development company, financial institutions and Blockchain industry and advises clients on accounting and strategic issues. Prashant has experience in auditing Blockchain Company in the payment space, cryptocurrency trading, and bitcoin swap dealer and provides advisory services to regulated bitcoin exchanges. He is an active public speaker in the Blockchain industry. Prashant is a member of Digital Chamber of Commerce and is actively involved with the Accounting Blockchain Coalition.


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