Reference
Stablecoin Reserve Attestation
A reserve attestation is an independent practitioner's report on an issuer's claim that its stablecoins are backed — that reserve assets existed, in stated composition, at a stated moment. Statutes now require this work, regulators are writing the rules that implement those statutes, and professional standards govern how the engagements are performed. This resource documents all three layers: what the rules are, what they require, where they stand, and how the work is actually done.
Source policy: public bodies, statutes, and dockets only. Every regulatory statement carries its instrument citation, a source URL, and the date the source was retrieved. No live data pipeline, no monitored entities, and no named private companies — this is reference material, not a database.
Legislative map →
The primary surface: a comparison view of existing stablecoin legislation and rulemaking, with drill-down per instrument — what it requires, where it stands, and what remains open. Covers the GENIUS Act and its implementing rulemaking, CLARITY as pending, and state and foreign regimes.
Professional standards →
How the attestation work itself is performed: AT-C 205 examinations, the AICPA 2025 Criteria for Stablecoin Reporting (Parts I and II), the difference between an examination, a review, and agreed-upon procedures, and what a reserve report does and does not establish.
Glossary →
The statute and standards vocabulary, defined term by term with stable anchors, so the map's drill-downs can point at a definition instead of restating it.
Last reviewed 2026-08-29. Informational only; not professional advice. Always work from the linked primary sources.