OpenChainGraph Suite · ART-06 · GENIUS Act Reserve Attestation
v1.0.0
GENIUS Act Reserve Attestation Pre-Check
Pre-check stablecoin payment instrument reserves against the GENIUS Act (S.394) requirements — expected to take effect by January 18, 2027. Verify 1:1 coverage, test your reserve portfolio against permitted-asset classes, and score your monthly reserve report against AICPA 2025 Criteria required for CEO/CFO attestation. All computation runs locally — no data leaves your browser.
🔒 All inputs are processed locally in your browser. No data is transmitted. Use synthetic or anonymised figures only — do not enter live reserve balances or customer data.
⏰ ≤ January 18, 2027 — GENIUS Act (Guiding and Establishing National Innovation for US Stablecoins Act, S.394) expected to become effective. Payment stablecoin issuers must maintain 1:1 reserves in permitted assets, publish monthly reserve reports, and obtain CEO/CFO certification against AICPA 2025 Attestation Criteria. FDIC NPRM on stablecoin deposit insurance issued April 2026.
⚠ Pre-check only — not legal or attestation advice. The GENIUS Act was passed by the Senate (May 2025) and awaiting House enactment as of June 2026 — final text and implementing regulations may differ from this tool's implementation. Asset eligibility classes and maturity limits are based on S.394 as passed by the Senate. AICPA 2025 Attestation Criteria are indicative. This tool is not a substitute for a licensed PCAOB/AICPA-registered accounting firm's attestation engagement. Verify against enacted law and finalised regulatory guidance.
GENIUS Act S.394 §4(a) permitted assets: US coins/currency, demand deposits at insured depository institutions, T-bills/notes/bonds, repo secured by US Treasuries (≤93 days), MMMF investing solely in permitted assets. Conditional: state-licensed may hold additional assets subject to state rules.
Asset type
USD value
Maturity (days, if applicable)
Custodian / institution type
Total reserve value:
· Tokens × price:
· Coverage:
Confirm which criteria your monthly reserve report currently satisfies. These items represent the attestation engagement requirements that a PCAOB/AICPA-registered firm will assess. Gaps here indicate report preparation work needed before January 18, 2027.