What you get
An AT-C 215 AUP report signed by a licensed CPA from our firm, addressed to your intended users: board, investors, regulator, counterparties
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Done the way your auditor and your regulator will read it.
Stablecoin issuers, exchanges, and custodians keep getting asked the same question by counterparties, regulators, and the GENIUS Act: prove the reserves match the liability. Soteris answers it with the assurance standard that actually carries weight: AT-C 215 agreed-upon procedures, with AT-C 205 examination on the readiness path for clients who need the higher bar. Soteris CPAs scope the engagement with you, sign the report, and stand behind it. The agentic workflow handles the snapshot, the wallet reconciliation, the on-chain evidence capture, and the liability tie-out: the parts that used to take a quant team a month and still did not reconcile.
An AT-C 215 AUP report signed by a licensed CPA from our firm, addressed to your intended users: board, investors, regulator, counterparties
Counterparties, regulators, and the GENIUS Act are all asking the same question: do the reserves match the liability. AT-C 215 is the way to answer it.
Scope. Snapshot timestamp, in-scope chains, block heights, intended users, criteria, and procedure schedule agreed and signed before any procedures run.
Stablecoin and tokenized-asset issuers. Reserve obligations, circulating supply, and the GENIUS Act all point here.
| Why AT-C 215 first instead of AT-C 205 examination? | AT-C 215 is agreed-upon procedures: management asserts, you agree the procedures, the CPA performs them and reports the findings. It is the right tool for proof of reserves. AT-C 205 examination is on the readiness path for issuers who want the higher assurance level. We will not represent a PoR as an examination unless the underlying firm-quality, EQR, and peer-review controls are in place. |
| Do I need PoR if my reserves sit with one custodian who already produces a SOC report? | You may not. Talk to us first. If a custodian SOC 1 or SOC 2 already covers your asset population end-to-end, a separate PoR may be redundant. |
| What is the snapshot exactly? | A single pinned moment in time. Snapshot timestamp, in-scope chains, and block heights are agreed and signed before any procedures run. The report ties the reserves to the liabilities as of that pinned moment. |
| How is this different from Asset Attestation? | Asset Attestation covers specific assets you assert exist. Proof of Reserves covers the complete reserve-to-liability picture: not just what you hold, but how it ties out against what your customers or token-holders are owed at the snapshot. |
Flat fee. No hourly billing. Delivered in Per snapshot schedule by a US-licensed CPA.
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