A single source of verified digital asset truth for every professional who needs it.
Accountants, auditors and advisers each need independent, date-stamped evidence of the digital assets an SMSF or other regulated entity holds. DACS verifies once and reports the findings. Each of you works from the same record and draws your own conclusions.
We provide date-stamped, reproducible findings. You form the opinion.
What we do
Agreed-upon procedures and factual findings. We express no assurance conclusion.
How you evaluate it
Date-stamped, reproducible evidence you can evaluate as audit evidence.
Where you treat us as a specialist
That call is yours, on your file.
PART A
The financial report
The auditor forms a reasonable-assurance opinion, under the Australian Auditing Standards, on whether the fund’s financial report is fairly presented.
Our findings go to existence and valuation:
- Existence: a full-population blockchain scan of every wallet address in scope, as at balance date.
- Exchange balances: retrieved directly from the exchange through a secure read-only connection, on the verification date.
- Valuation: DAVO™ (Digital Asset Valuation Oracle), a volume-weighted average price across tier-one exchanges, as at balance date. Anyone can check each price independently, at no cost.
PART B
SIS compliance
The auditor forms a reasonable-assurance opinion, under ASAE 3100, on whether the trustees complied with the specified provisions of the SIS Act and Regulations.
Our findings are relevant to:
- Market value — SIS Regulation 8.02B
- Fund assets kept separate from members’ personal assets — SIS Regulation 4.09A
- Arm’s-length dealing — SIS Act section 109
Evidence is our remit. Contraventions are yours. Whether one exists, and whether it must be reported, is the auditor’s call.
Existence, control, ownership. Each finding is date-stamped and qualified, so you can see exactly where the evidence ends.
Established
Established by blockchain scan, as at balance date.
On the date performed
A Cryptographic Handshake evidences control of the key on the date it is performed — nothing earlier.
Your judgment
Not established by any technical procedure. It remains a matter of trustee representation and your judgment.
THE BALANCE-DATE GAP
Close the gap on your own terms.
On-chain holdings and DAVO values are reported as at balance date. Control and exchange balances are evidenced on the date we perform the procedures.
That date is printed on the face of the report, with address continuity — whether the coins have moved since balance date — so you can close the gap on your own terms.
We pay no referral fees
DACS pays no referral fees or commissions to anyone. Our findings are independent of whoever introduces or engages us — which is exactly what you are relying on.
See how our reports are built.
The Knowledge Hub carries our methodology, sample reports and the Industry Register.