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Blockchain and cryptoassets

Blockchain promises to be a disruptive technology for the accountancy and auditing professions. Based on this revolutionary record-keeping technology, cryptocurrencies such as bitcoin have been grabbing headline attention for over a decade. But the questions of how accountants can work with them – whether advising, recording, or auditing on cryptocurrency and other crypto-assets such as Non-Fungible Tokens (NFTs) – are still being explored. Here we collate useful information and resources on blockchain and cryptoassets.

In this section

Features and articles

EU Tax Policy update

Members may encounter a number of policy proposals and developments across a range of tax matters taking place within the EU. ICAEW’s European Office summarises the forthcoming and published proposals.

Helpsheets and guidance

Webinars and recordings

Blockchain - a game changer in Accounting?

In this webinar, Ben Taylor, Partner, IT Advisory at EY, explains how Blockchain technology has the potential to streamline and accelerate business processes, increase cyber security and reduce or eliminate the roles of trusted intermediaries in industry after industry.

Disclaimer: The opinions expressed by external guest speakers in interviews or other publications included on this website are, by their nature, those of the speaker. They are not necessarily fully endorsed by the ICAEW or purport to reflect the official policies and views of the ICAEW or its members.

The Library & Information Service provides a hand-picked collection of industry press articles as a benefit of membership. If you are unable to access an article, please see our Help and support or contact library@icaew.com

Coin of the realm

The article discusses the startup firm Worldcoin, particularly its marketing of its cryptocurrency by exchanging the digital currency in exchange for biometric information in several countries. The article describes the scanning process, privacy issues, and Worldcoin's pledge to delete the information following the ability of its artificial intelligence (AI) neural network to detect fraud.

Is Cryptocurrency the next supply chain finance tool?

Article discusses what impact cryptocurrency will have on supply chains and why it matters and is the early hype living up to expectations? Several use cases are provided that supply chain leaders can use to capitalise on Cryptocurrency for supply chain finance operations.

Tax strategy: The taxation of NFTs

Article discusses tax issues arising from the form of cryptoasset known as Non-Fungible Tokens (NFTs)

Terms of use: You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Blockchain: Legal and regulatory guidance

2nd edition of the Law Society's report on blockchain. Covers a range of key issues for legal practitioners to be aware of when advising on distributed ledger technology (DLT) related matters. Includes the growing types and uses of DLTs and their implications on areas of litigation including smart contracts, data and governance, blockchain consortia, data protection, intellectual property rights, dispute resolution, competition, tax and ESG.

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Finance in a digital world

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