●4-week programme·8h total·5 modules

Stablecoins for Accounting and Finance Professionals

Delivered live online across four consecutive weeks, with weekly two-hour practitioner-led technical sessions combining standards-based analysis, audit-grade case studies, tax computations and treasury workshops. Participants engage with working-paper walk-throughs, policy templates and worked examples drawn from current practice. CPD recognition is available subject to local professional-body protocols. A Certificate of Completion is issued upon successful participation.

What you'll learn

Recognise, measure, present and disclose stablecoin holdings under IFRS, including the correct application of IAS 38, IAS 32, IFRS 9, IFRS 13 and IFRS 15.
Construct the accounting model for a stablecoin issuer, covering the float liability, the reserve-asset recognition and the revenue model.
Design and execute audit procedures over stablecoin balances, addressing the assertions of existence, rights, completeness, valuation and presentation.
Evaluate reserve attestation and proof-of-reserves reporting, including the assurance that such reports do, and do not, provide.
Apply Kenyan and comparative African tax frameworks to stablecoin transactions, covering income tax, VAT, withholding obligations and the Digital Asset Tax.
Design institutional treasury policy for stablecoin holdings, addressing counterparty risk, custody, liquidity, FX exposure and operational controls.
Build internal control frameworks that satisfy audit, supervisory and board expectations for digital-asset activity.
Communicate the financial-reporting, audit and tax implications of stablecoin engagement clearly to senior management, audit committees and external auditors.

Who it's for

CFOs, financial controllers, external and internal auditors, tax practitioners and treasury professionals.

Prerequisites

Prior completion of Course 01 (Stablecoins: A Strategic Primer).

Programme structure

5 modules · 31 lessons · self-paced after enrollment

Module 1

Introduction

Statement of Program Philosophy, Goals and Delivery
Purpose of the programme
Expected Learning Outcomes
Mode of delivery

Week 1

Week 1 — IFRS Recognition and Measurement

What a stablecoin is from the perspective of the accounting standard-setter.
Application of IAS 38 (Intangible Assets), IAS 32 (Financial Instruments: Presentation) and IFRS 9 (Financial Instruments) to stablecoin holdings.
The IFRS Interpretations Committee position on cryptocurrencies and its implications for stablecoin reporting.
IFRS 13 fair-value measurement and the active-market question.
The issuer perspective: float liability, reserve-asset recognition and redemption obligation.
Disclosure obligations and emerging market practice.

Week 2

Week 2 — Audit Procedures and Assurance

Audit risk assessment for stablecoin exposure.
Designing audit procedures over existence, rights and obligations, completeness, valuation and presentation.
Working with blockchain analytics tools (Chainalysis, Elliptic, TRM Labs) as a source of audit evidence.
Cryptographic proof of holdings, wallet-ownership assertions and signed-message procedures.
Reserve attestation reports under ISAE 3000 and AICPA SOC frameworks, including the scope that such reports do and do not cover.
Smart-contract custody and the assurance gap.
Internal controls over digital-asset processes, including ICFR design.

Week 3

Week 3 — Tax: Kenya, Africa and Cross-Border

The Kenya Digital Asset Tax under the Finance Act and subsequent amendments: scope, rate, collection mechanism and KRA reporting.
Income-tax characterisation of stablecoin transactions, including trading gains, business income, capital gains and the foreign-exchange treatment.
VAT and the financial-services exemption.
Withholding-tax considerations on cross-border stablecoin flows.
Transfer pricing in stablecoin-mediated intra-group transactions.
Comparative analysis: Nigeria, South Africa, Mauritius, the UAE and the United Kingdom.
The OECD Crypto-Asset Reporting Framework (CARF).
Regulatory-reporting expectations from the Central Bank and the Financial Reporting Centre.

Week 4

Week 4 — Treasury Operations and Internal Controls

Treasury-policy design for stablecoin holdings: counterparty selection, custody architecture, concentration limits and liquidity management.
The full risk register: counterparty, depeg, smart-contract, custody, sanctions and operational.
Internal control frameworks for issuance, redemption, transfer and reconciliation.
Reconciliation between on-chain records and the general ledger.
The finance-function roadmap: people, systems, processes and policy.
Workshop: Finance Function Stablecoin Readiness Assessment and Action Plan.