Off-Chain Attestation, Delivered Through RSM

Every token that claims to be backed by something needs someone who can verify the something. I lead this work at RSM US LLP as a national resource across audit, attestation, tax, and consulting: AT-C 205 examinations that bridge the gap between on-chain claims and off-chain reality, covering stablecoin reserves, custodial holdings, real-world asset backing, and oracle data feeds. If your project needs this, the path is RSM, and I will get you to the right team.

Stablecoin Reserve Examinations

  • AT-C 205 examination of reserve assertions
  • Monthly or quarterly cadence
  • GENIUS Act compliance readiness

My published research documents the frame this work sits in: the GENIUS Act's requirements, the rulemaking implementing them, and the AT-C standards the work is performed under.

Proof-of-Reserve Attestations

  • Exchange and custodian reserve verification
  • Wrapped token backing examination
  • Point-in-time and continuous attestation models
  • Chainlink Proof of Reserve integration support

Off-Chain Data Verification

  • RWA tokenization backing verification
  • Oracle data feed attestation
  • DAO treasury claim examination
  • NAV calculation verification for tokenized funds

Statutory Requirement

The GENIUS Act makes examined monthly disclosures statutory for payment stablecoin issuers. Reserve attestation is no longer optional - it is a legal obligation with defined cadence and practitioner standards.

Institutional Gatekeeping

Institutional partners - exchanges, custodians, DeFi protocols - require independent assurance before integration. Without a current attestation report, tokens do not get listed, wrapped, or collateralized.

Insurance & Coverage

Insurance underwriters increasingly require attestation reports as a precondition for coverage. The examination report is becoming the baseline document for risk assessment in digital asset custody and reserve management.

Off-chain data is the unsolved trust problem in crypto — every token that claims to be backed by something needs someone who can verify the something.

CPA - Wisconsin
License #28430-1
CPA - Utah
License #14018703-2601
RSM US LLP
Blockchain Innovation Manager - national resource across audit, attestation, tax, and consulting
AT-C 205
Examination engagements under AICPA attestation standards

Start the Conversation

Whether you need a one-time reserve examination, an ongoing attestation cadence, or help preparing for GENIUS Act compliance, start with a conversation. Engagements are delivered through RSM US LLP; I will connect you with the right RSM team and stay involved as the blockchain resource on the work.

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