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Reserve Attestation

A reserve attestation is an independent examination intended to provide assurance about specified information relating to assets held in reserve at a particular point or over a defined period. Stablecoin issuers may publish attestations concerning the assets supporting tokens in circulation.

Why it matters to you

Reserve attestations can give users additional information about whether reported reserves are supported by evidence. However, an attestation should not automatically be treated as equivalent to a full financial statement audit. Its scope, timing and procedures matter.

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