SEC Updates Crypto Custody Disclosure Guidance for Public Companies
SEC Division of Corporation Finance staff guidance clarifies balance-sheet and risk-factor disclosures for public companies holding third-party crypto assets.
The SEC Division of Corporation Finance issued updated staff guidance on public reporting expectations for digital asset depositories and crypto custody arrangements.
The guidance addresses how public companies disclose balance sheet treatment and risk factors when holding crypto assets for third-party customers.
This remains staff guidance and does not constitute formal Commission rulemaking.
What remains open
No specific effective date, enforcement details, or list of required disclosures appears in the available material.
Companies still require separate legal and accounting advice for their individual facts.