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 & CEO
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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