February 23, 2023


1 Total CPE Credits


Non-Fungible Tokens (NFTs) - Implications for Practitioners

Learning Objectives

After attending this presentation you will be able to...

  • Identify what NFTs are, and how they are different from other crypto assets
  • Recall the accounting issues connected to NFTs
  • Indicate what a smart contract is, and how they connect to NFTs
  • Recognize the accounting and control issues linked to smart contracts
  • Recall how NFTs are connected to smart contracts

Major Topics

The major topics covered in this class include:

  • The underlying technology and components of NFTs, including how these tokens were developed, recent headlines around these tokens, and accounting implications that have arisen
  • The valuation, tax, and custody issues connected to NFTs
  • Discussion around smart contracts- the blockchain application that underpins NFTs- including the accounting issues connected to these contracts
  • External resources provided to provide attendees with additional content and practical advice

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Overview



Advanced Preparation


Intended Audience

Practitioners at all levels of the accounting function


CPA Crossings

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