Stablecoins

What is Reserve attestation?

A reserve attestation is a report by an independent practitioner about specified assets, liabilities, or controls at a stated time and under a defined procedure. Its conclusion applies to that scope and date; it is not automatically a continuous audit or a guarantee of future redemption.

Check the reporting period, criteria, exclusions, and responsible entity. An attestation can add evidence about reserve claims, but readers should not treat it as interchangeable with a full financial statement audit or as proof that a token cannot lose its market peg.

Reports are snapshots prepared under specific engagement terms. For any consequential decision, read the underlying report and confirm whether it covers the exact issuer, liabilities, and assets under consideration.

Definitions are educational and general. Nothing here is financial, legal or tax advice, and regulatory descriptions summarise frameworks that change — check the current rules for your jurisdiction before relying on them.