Course purpose
This Specialist course equips accounting professionals to evaluate blockchain-based records without treating a distributed ledger as self-proving. Learners examine blocks, transactions, addresses, smart contracts, tokens, consensus, finality, forks, nodes and off-chain dependencies; translate those features into audit assertions; reconcile blockchain activity to books, custody records and external evidence; and develop a bounded forensic tracing plan. The course distinguishes public-chain visibility from ownership, authorization, economic purpose, completeness, valuation and lawful attribution. It also addresses custody, private-key governance, service providers, bridges, decentralized applications and smart-contract risk. This is an accounting, audit and forensic-planning manual—not a wallet-operation, asset-transfer, key-recovery, code-exploitation or seizure guide. Learners must not move assets, access a wallet, use credentials, test a live contract or collect device evidence unless the mandate, law, safety controls and specialist competence expressly permit it. Applicable accounting standards, audit standards, regulation, contractual rights and local legal advice control practice.
Learning outcomes
By the end of this course, you should be able to:
Forensic CPD
