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Generally accepted use by courts and stakeholders
Blockchain and its use in litigation are evolving in the U.S. legal system and has not been fully vetted through all
courts. Practitioners should consult with clients and counsel as needed to identify and consider practice issues
involving the use of blockchain data as evidential matter or an analytical approach in litigation.
Learn more
AICPA resources
• AICPA Technology Resource Center — Blockchain and Distributed Ledger Technology
• CPA.com: Emerging Technology Report: Blockchain
• How will blockchain change accounting?
• Go Beyond Disruption — Blockchain
• Blockchain Fundamentals for Accounting and Finance Professionals Program
Coursera online courses, including the following:
• Introduction to Blockchain: Using and Securing Cryptocurrencies
• Introduction to Blockchain: Evolution and Technology Concepts
• Introduction to Blockchain: Benefits, Values, and Opportunities
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