Reserve attestation
A reserve attestation is a report from an independent accounting firm verifying a stablecoin issuer’s claims about its reserves — that the assets backing the token equaled or exceeded the tokens in circulation at a point in time, and what those assets were. Under the GENIUS Act of 2025, US payment stablecoin issuers must publish monthly reserve reports examined by a registered public accounting firm. Attestations are how holders verify a stablecoin’s one-for-one backing.
By Nikhil Srinivasan, Founder & CEOLast updated August 2026
An attestation is narrower than an audit: it examines specific claims as of a specific date rather than expressing an opinion on the issuer’s financial statements as a whole. What it should show is straightforward — tokens outstanding, reserve assets held against them, and the composition of those assets, such as cash and short-term US Treasuries for a fully reserved dollar stablecoin.
The practice is often grouped under proof of reserves, and in the United States it has moved from voluntary norm to statutory requirement: the GENIUS Act of 2025 requires payment stablecoin issuers to publish monthly reports disclosing tokens outstanding and the amount and composition of reserves, examined by a registered public accounting firm, with the CEO and CFO attesting to their accuracy.
For a payments team, attestation history is part of choosing which stablecoins to touch at all — alongside issuer regulation and redemption terms. Infinite supports USDC, USDT, OUSD, and USDG today, with additional regulated stablecoins being added; conversion and routing run behind the API either way.
Frequently asked questions
Is a reserve attestation the same as an audit?
No. An attestation verifies specific claims — reserves versus tokens outstanding — as of a point in time. An audit is broader: an opinion on financial statements as a whole. Attestations are the common cadence for stablecoin reserves.
How often are stablecoin reserves attested?
Monthly is the emerging standard: the GENIUS Act requires US payment stablecoin issuers to publish monthly reports on tokens outstanding and reserve composition, examined by a registered public accounting firm. Some offshore issuers attest quarterly.
What does the GENIUS Act require of stablecoin issuers?
Monthly reserve reports: US payment stablecoin issuers must publish tokens outstanding and the amount and composition of reserves, examined by a registered public accounting firm, with the CEO and CFO attesting to their accuracy — a voluntary norm made a statutory requirement. What the GENIUS Act changes for stablecoin payments
What assets back a stablecoin’s reserves?
For a well-run, fully reserved dollar stablecoin: reserves such as cash and short-term US Treasuries, held one-for-one against tokens in circulation. The attestation is what shows the composition. Stablecoin
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