This course will touch on several of the most pertinent and impactful trends that are developing in the blockchain and cryptoasset space that are most important for CPA's and accounting professionals to be aware of going forward. Specifically, this presentation will focus on the following trends and directions. Firstly, the pivot and shift from public/permissionless to private/permissioned blockchains, including justifications as to why this large has occurred and accelerated. Second, a discussion and analysis around cryptoassets including stablecoins and central bank digital currencies (CBDCs) will be held, including an explanation as to how these classes of cryptoassets are differently. Lastly, a review and discussion around recent regulatory updates and developments, including the September 2020 guidance from the Office of the Comptroller of the Currency (OCC) will be held with an emphasis on implications for practitioners. 

Learning Objectives:

• Recognize the differences between types of blockchains, including the implications for enterprise adoption 


• List the various types of cryptocurrencies backed by assets, including stablecoins and CBDCs 


• Determine the implications of private blockchain trends, and asset-backed cryptocurrencies, for the accounting profession and client advisory services