Crypto and Digital Assets
Specialist accounting and financial reporting for digital-asset businesses.
For founders and finance teams working across wallets, exchanges, custodians and banks. Connect asset activity to explainable balances, closing schedules and reporting for your business.
Free initial consultation for general accounting and reporting questions.
Where complex activity creates reporting problems
Fragmented sources
Wallet, exchange and custodian records show different parts of the same activity. Without matching internal transfers, balances and results can be misinterpreted. The proposed work maps sources to the ledger and investigates unmatched movements.
Incomplete opening balances
Missing history can carry unexplained amounts into future periods. A separately scoped reconstruction can examine available records, document gaps and identify what the client must provide or decide.
Unclear valuation or classification
A reported value needs supporting evidence and an accounting basis. Analysis and schedules can document the proposed treatment for authorised client approval, with specialist questions kept separate.
Several entities, different reporting needs
Each legal entity needs distinct activity records and balances. Entity-level differences must be reconciled before information is combined for group reporting. The scope identifies the entities, reporting basis and required decisions; consolidation is not automatic.
Why Accelio
Accounting and reporting, with a defined scope
The focus is specialist digital-asset accounting, reconciliation and financial reporting.
Our specialists have extensive experience in accounting for crypto and fintech companies, including reconstructing missing crypto accounting where only conventional bookkeeping had been maintained. This includes crypto transactions and fiat flows related to client operations.
We work with bank statements, exchange CSV exports and wallet transaction histories. DeFi and staking are discussed separately before agreeing the scope.
What the agreed work can deliver
One-off reconciliation and remediation
For uncertain opening balances, missing history or a provider transition. Possible outputs include:
- Source inventory and data-completeness findings.
- Transfer reconciliations and supporting balance schedules.
- Corrective-entry proposals and documented accounting decisions.
- An exception register and handover package identifying unresolved items.
The handover can distinguish reconciled balances, proposed corrections awaiting approval and items that cannot yet be substantiated. This gives the next finance team a starting position and a record of what still needs attention, rather than an unexplained closing figure.
Recurring accounting and financial reporting
For an agreed reporting cycle after the starting position and responsibilities are established. Possible outputs include:
- Accounting records for the covered digital-asset activity.
- Period-end reconciliation and balance-support schedules.
- Closing schedules, proposed adjustments and open-item reporting.
- Management, cash-flow or board reports in the agreed format.
A balance-support schedule explains the source evidence behind a reported amount. A closing schedule brings together the period's reconciliations, adjustments and outstanding decisions. A reporting pack presents the agreed financial information for its intended audience; it is not automatically a real-time dashboard or a complete set of every possible report.
Crypto Accounting · Financial Reporting
Deliverables, review procedures and reporting frequency are agreed for the engagement. A remediation-only project can finish at handover without an ongoing service commitment.
Ordinary operations are closed monthly. Crypto transactions are reconciled quarterly, or on a schedule agreed with the client. An accountant prepares the work and a senior accountant reviews it.
Additional requirements
IFRS and Group Reporting for agreed group requirements; Swiss Statutory Accounting, VAT and Payroll for relevant statutory work and payroll coordination; Payment and PSP Accounting where payment settlements form part of the business.
Follow the asset movement to the reported balance
01 — Establish sources and ownership
Bank statements, exchange exports, custodian statements, wallet records and the ledger
→identify sources, periods, entities and gaps
→source inventory and completeness findings.
02 — Separate internal and external activity
Sending and receiving records, references and fees
→match transfers between company-controlled sources and investigate differences
→transfer mapping and open questions. An unmatched movement is not automatically external activity.
03 — Document accounting decisions
Mapped activity, policies and valuation support
→prepare classifications and obtain required approvals
→documented accounting basis and proposed corrective entries.
04 — Reconcile and review
Source and ledger balances
→investigate differences and apply agreed review procedures
→balance-support schedules and the exception register.
05 — Close, report and hand over
Reviewed work, approved decisions and open items
→connect reports to evidence and communicate responsibilities
→closing/reporting schedules and next actions.
Do not provide private keys or seed phrases. This workflow uses records and agreed information access, not authority to move assets.
Keep exceptions visible
Illustrative exceptions—not client cases:
Unmatched transfer
Examine both sources, references, timestamps and fees. Accelio investigates available records; the client provides missing evidence. Keep the item open until a connection or alternative treatment is supported.
Incomplete opening balance
Examine prior ledgers, statements and reconciliations. Agree reconstruction work and document evidence gaps. Some items may remain unresolved; approved assumptions do not replace missing history.
Classification or valuation question
Examine transaction purpose, agreements, policies and valuation support. Accelio prepares the scoped analysis; authorised client decision-makers approve material judgements, classifications and assumptions. Record the decision and its basis.
Difference at close
Check cut-off, missing or duplicate records and proposed corrections. Identify who must provide evidence or approve the next step, and retain the unresolved item in the agreed reporting or handover documentation.
Swiss reporting context
For businesses with Swiss reporting requirements, supporting records and entity-level schedules can help explain period-end balances to management, group finance and external reviewers. The engagement defines the relevant accounting and reporting work; requirements depend on the entity, activities and framework.
SRO affiliation and FINMA authorisation are distinct; applicable requirements depend on the business model. This accounting and reporting scope does not include licensing, AML services, legal advice, independent audit or regulatory approval. Token legal classification and regulatory decisions require the appropriate advisers or authorities.
Proof of expertise
[CLIENT CONFIRMATION REQUIRED — UNFINISHED FOR PUBLICATION]
Evidence asset and factual caption pending approval. No client result or qualification is asserted.
How we work
01 — Initial discussion
Discuss the business model, sources, reporting priorities and current problems.
02 — Agree the scope
Define records to review, outputs, responsibilities and fees before detailed work begins.
03 — Onboard or transition
Agree information access, communication, approvals and handover priorities.
04 — Deliver the agreed work
Complete the remediation handover or carry out recurring accounting and reporting, with open matters visible. Timing depends on data availability and client decisions.
Questions before you enquire
What happens when I request a consultation?
The first consultation is free and covers general questions about your business and accounting and reporting needs. Detailed document review or an audit is not included. Meeting arrangements are confirmed separately; submitting the form does not reserve a time.
Can we start with remediation and add recurring services later?
These can be scoped separately. The handover should identify the opening position, unresolved items and responsibilities before ongoing work is agreed.
Can you work alongside our auditor or internal finance team?
Information and explanations can be prepared for them within scope. Their decision-making and independent professional responsibilities remain with them.
What should we agree before recurring reporting starts?
The reporting audience, accounting basis, entity coverage, period-end outputs and delivery calendar should be explicit. Confirm the source records and client approvals needed for each cycle, and which exceptions or reconstruction tasks remain outside the recurring work.
How should we prepare for the first discussion?
Describe your business model, financial sources, entities and reporting needs, and identify known gaps. Do not send sensitive financial documents in the initial message; arrangements for detailed records come later.
Discuss your accounting and reporting needs
Tell us which records, balances or reporting questions need attention. Start with a conversation about the appropriate next step.