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id=\"h27-scene-readability\">.h27-scene,.h27-scene *{line-height:1.45!important;letter-spacing:0!important}.h27-scene-label{line-height:1.4!important;gap:12px;align-items:flex-start}.h27-scene-label>*{font-size:inherit!important;line-height:1.4!important}.h27-terminal strong{line-height:1.25!important}.h27-core b{line-height:1.2!important}.h27-node i{line-height:1!important}.h27-scene-foot{line-height:1.5!important}.h27-route-card b{line-height:1!important}.h27-project-art{line-height:1.5!important}.h27-project-art *{line-height:1.5!important;letter-spacing:0!important}@media(max-width:767px){.h27-terminal{top:70px!important}.h27-route-card{top:100px!important}.h27-route-card.route-second{top:240px!important}.h27-scene-label{padding:17px 18px!important}.h27-payment-scene .h27-scene-foot{bottom:16px!important}}\n<\/style><style id=\"h27-footer-scale\">.h26-footer h2{font-size:16px!important;line-height:1.4!important;letter-spacing:0!important}.h26-footer .h26-footer-grid>div:first-child 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.h27-faq{grid-column:1\/-1}.h27-essay a{overflow-wrap:anywhere}.h27-hero-note{font-size:10px;line-height:1.7;padding:0 24px 18px;color:var(--h27-muted)}@media(max-width:767px){.h27-diagram{min-height:0}.h27-scene:has(.h27-diagram){min-height:0}.h27-essay-section,.h27-essay.timeline .h27-essay-section{grid-template-columns:1fr;gap:14px;padding:26px 0}.h27-essay.timeline .h27-essay-section{padding:22px 16px}.h27-essay-section.is-example{padding:24px 18px}.h27-essay-section h3{font-size:22px!important}.h27-essay.columns .h27-essay-section>header{gap:15px}.h27-essay-intro{font-size:15px}.h27-scene-label{padding:20px 18px;font-size:9px;gap:10px}}<\/style><style id=\"h30-dark-refinements\">body.dark .h27-essay-section small,body.dark .h27-contact-card li:before{color:#98CEC6!important}body.dark .h27-blog-search label{color:#c4c8d3!important}body.dark input::placeholder,body.dark textarea::placeholder{color:#aeb5c4!important;opacity:1}<\/style>\t\t<style id=\"h33-mobile-diagrams\">@media(max-width:480px){.h27-scene svg text.label{display:none}}<\/style>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1514f350 h26-section h26-hero elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1514f350\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-13b855ef\" data-id=\"13b855ef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4037c9a1 elementor-widget elementor-widget-html\" data-id=\"4037c9a1\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t\t<p class=\"h27-kicker\">Crypto service providers \u00b7 MiCA \u00b7 Reporting<\/p><div class=\"h27-scene\" role=\"img\" aria-label=\"Make transactions traceable\"><div class=\"h27-scene-label\"><b>Make transactions traceable<\/b><span>HODL Consulting<\/span><\/div><svg class=\"h27-diagram\" viewbox=\"0 0 480 360\" aria-hidden=\"true\"><rect class=\"soft\" x=\"55\" y=\"35\" width=\"365\" height=\"245\" rx=\"15\"><\/rect><path class=\"paper\" d=\"M35 88Q35 74 49 74H165L187 95H416Q434 95 434 113V300Q434 314 420 314H49Q35 314 35 300Z\"><\/path><text class=\"label\" x=\"62\" y=\"122\">YOUR FINANCIAL RECORDS<\/text><circle class=\"soft\" cx=\"81\" cy=\"162\" r=\"16\"><\/circle><text x=\"81\" y=\"166\" text-anchor=\"middle\">1<\/text><text x=\"112\" y=\"156\">Services<\/text><text class=\"label\" x=\"112\" y=\"176\">Contracts &amp; scope<\/text><path class=\"flow\" d=\"M328 162h70\"><\/path><circle class=\"mint\" cx=\"81\" cy=\"218\" r=\"16\"><\/circle><text x=\"81\" y=\"222\" text-anchor=\"middle\">2<\/text><text x=\"112\" y=\"212\">Flows<\/text><text class=\"label\" x=\"112\" y=\"232\">Accounts &amp; registers<\/text><path class=\"flow\" d=\"M328 218h70\"><\/path><circle class=\"soft\" cx=\"81\" cy=\"274\" r=\"16\"><\/circle><text x=\"81\" y=\"278\" text-anchor=\"middle\">3<\/text><text x=\"112\" y=\"268\">Reporting<\/text><text class=\"label\" x=\"112\" y=\"288\">Differences &amp; records<\/text><path class=\"flow\" d=\"M328 274h70\"><\/path><text class=\"label\" x=\"240\" y=\"342\" text-anchor=\"middle\">FROM YOUR SERVICES TO FINANCIAL DATA<\/text><\/svg><div class=\"h27-hero-note\">An overview of the accounting work to organise; regulatory status requires a separate assessment.<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebdff8e7 elementor-widget elementor-widget-heading\" data-id=\"ebdff8e7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">MiCA and CASPs: accounting support for your activity<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5dc81c6 elementor-widget elementor-widget-text-editor\" data-id=\"a5dc81c6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div lang=\"en\"><p>Connect your crypto-asset services with reliable accounting records and financial reporting.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-06b7bcde h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"06b7bcde\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b66448ca\" data-id=\"b66448ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-49e3fa01 elementor-widget elementor-widget-heading\" data-id=\"49e3fa01\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Define your activity<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b346589f elementor-widget elementor-widget-text-editor\" data-id=\"b346589f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading h27-essay columns\" lang=\"en\"><div class=\"h27-essay-intro\"><p>An exchange, a custodian and a company investing its own treasury have different transaction flows. Useful accounting starts with the actual business: who contracts with the customer, who holds the assets, who executes the transaction and who invoices the service? Mapping those roles connects your product\u2019s operations with the correct entity\u2019s accounts.<\/p><p>We review contracts, euro and crypto-asset flows, platforms and available records with your team. The aim is to establish a documented approach, with clear responsibilities and a defined set of supporting records.<\/p><\/div><section class=\"h27-essay-section\"><header><small>01<\/small><h3>You already operate a crypto-asset service<\/h3><\/header><div class=\"h27-essay-copy\"><p>Recurring issues are often operational: linking invoiced fees to transactions, separating customer movements from the company\u2019s revenue, explaining differences between internal and external records, or preparing year-end accounts across several systems. A commercial dashboard may show a large transaction volume without identifying accounting revenue. Each indicator needs a clear definition.<\/p><\/div><\/section><section class=\"h27-essay-section\"><header><small>02<\/small><h3>You are developing a new service<\/h3><\/header><div class=\"h27-essay-copy\"><p>Accounting processes are best considered before launch. We can review sample test transactions, export formats and planned invoicing. Your product team can then identify the fields needed: transaction identifier, entity, customer, asset, quantity, fees, timestamp and status. Questions about regulatory classification are coordinated with the relevant advisers.<\/p><\/div><\/section><section class=\"h27-essay-section\"><header><small>03<\/small><h3>Your company only holds its own treasury<\/h3><\/header><div class=\"h27-essay-copy\"><p>This situation needs to be distinguished from providing services to customers. If your requirements concern the company\u2019s Bitcoin purchases, custody of its own assets or annual accounts, start with <span data-no-translation=\"\"><a href=\"https:\/\/hodl-consulting.com\/en\/crypto\/\">crypto accounting for companies<\/a><\/span> or our <span data-no-translation=\"\"><a href=\"https:\/\/hodl-consulting.com\/en\/holding-crypto\/\">holding and treasury support<\/a><\/span>. The assessment depends on the activity actually carried out.<\/p><\/div><\/section><section class=\"h27-essay-section\"><header><small>04<\/small><h3>The regulatory position in September 2026<\/h3><\/header><div class=\"h27-essay-copy\"><p>The French transitional period for PSANs ended in July 2026. For the services concerned, check the entity\u2019s authorisation under MiCA and the services it covers. Certain eligible financial entities use the notification procedure under Article 60. Historical PSAN registration alone therefore does not describe a provider\u2019s current status.<\/p><p>Read the <a href=\"https:\/\/www.amf-france.org\/fr\/actualites-publications\/actualites\/lamf-rappelle-que-la-periode-transitoire-pour-les-psan-pour-continuer-de-fournir-des-services-sur\" target=\"_blank\" rel=\"noopener noreferrer\">AMF\u2019s official transition notice<\/a> and our <span data-no-translation=\"\"><a href=\"https:\/\/hodl-consulting.com\/en\/plateformes-crypto-autorisees-france-2026\/\">guide to checking authorisation<\/a><\/span>.<\/p><\/div><\/section><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-08264afc h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"08264afc\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cfc8f443\" data-id=\"cfc8f443\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fdbf523 elementor-widget elementor-widget-heading\" data-id=\"8fdbf523\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prepare a traceable reporting process<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0440fef elementor-widget elementor-widget-text-editor\" data-id=\"d0440fef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading h27-essay columns\" lang=\"en\"><div class=\"h27-essay-intro\"><p>Reporting should allow a balance to be traced back to transactions and supporting records. We organise reconciliation between operational ledgers, wallets, exchanges, banks and accounting records. Differences are classified and explained: pending transactions, fees, internal transfers, missing data or timing differences.<\/p><\/div><section class=\"h27-essay-section\"><header><small>01<\/small><h3>An example: customer deposits and service fees<\/h3><\/header><div class=\"h27-essay-copy\"><p>Consider a provider that records customer deposits in its system and charges a fee for a service. Total deposits, amounts to be returned and the provider\u2019s remuneration answer different questions. Combining them into a single \u201crevenue\u201d figure would obscure the business. The accounting treatment must be determined from the applicable rights, obligations and contracts, then connected with the data for each transaction.<\/p><\/div><\/section><section class=\"h27-essay-section\"><header><small>02<\/small><h3>Work to organise with your teams<\/h3><\/header><div class=\"h27-essay-copy\"><ul><li><strong>Flow mapping:<\/strong> entities, products, assets, accounts, wallets and data sources.<\/li><li><strong>Reconciliation:<\/strong> matching identifiers, tracking fees, checking quantities and resolving unmatched transactions.<\/li><li><strong>Year-end work:<\/strong> closing balances, supporting evidence, valuation sources and documented accounting judgements.<\/li><li><strong>Management reporting:<\/strong> distinguishing transaction volumes, revenue, expenses, proprietary cash and operational indicators.<\/li><li><strong>Traceability:<\/strong> retaining dated exports, applied rules and a record of corrections.<\/li><\/ul><p>The frequency of this work depends on volume, tools and your organisation. An annual extraction can reveal incomplete histories too late. Regular checks help resolve anomalies as the business operates.<\/p><\/div><\/section><section class=\"h27-essay-section\"><header><small>03<\/small><h3>Monitor changes to the accounting framework<\/h3><\/header><div class=\"h27-essay-copy\"><p>ANC Regulations 2026-01 and 2026-02 were endorsed by the order of 12 August 2026, published in the Official Journal on 3 September. For Regulation 2026-01, article 9 provides for financial years beginning on or after 1 January 2027, with early application permitted for the financial year in progress at publication. Review the timetable and your entity\u2019s accounting framework before first application.<\/p><p>Sources and further reading: <a href=\"https:\/\/www.anc.gouv.fr\/reglements-anc-ndeg2026-01-et-anc-ndeg2026-02-du-9-janvier-2026\" target=\"_blank\" rel=\"noopener noreferrer\">official ANC publication<\/a>, <span data-no-translation=\"\"><a href=\"https:\/\/hodl-consulting.com\/en\/psca-ce-qui-change-pour-vous-a-compter-de-2027-avec-le-nouveau-reglement-de-lanc\/\">CASP accounting<\/a><\/span> and <span data-no-translation=\"\"><a href=\"https:\/\/hodl-consulting.com\/en\/reglement-anc-n2026-01-du-9-janvier-2026\/\">changes to crypto-asset accounting rules<\/a><\/span>.<\/p><\/div><\/section><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b9774919 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b9774919\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0e152259\" data-id=\"0e152259\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a030f92 elementor-widget elementor-widget-heading\" data-id=\"7a030f92\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Discuss the scope<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b5d050c elementor-widget elementor-widget-text-editor\" data-id=\"0b5d050c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h27-faq\" lang=\"en\"><p>The first discussion establishes your business model, status, deadlines and organisation. The engagement letter then specifies the agreed work, deliverables, responsibilities and arrangements for providing data.<\/p><details><summary>What should you prepare for an initial discussion?<\/summary><div><ul><li>A description of the entity and its services, with relevant standard contracts.<\/li><li>Your regulatory status and the scope of the services concerned.<\/li><li>The tools, banks, exchanges and wallets used by the business.<\/li><li>A sample transaction export, an invoice and an example of current reporting.<\/li><li>The latest available accounts, reporting deadlines and known difficulties.<\/li><\/ul><p>We start with documents and access appropriate to the engagement. A recovery phrase or private key should not be shared to prepare your accounting file.<\/p><\/div><\/details><details><summary>Does the firm obtain MiCA authorisation?<\/summary><div><p>The support described here covers accounting, financial data and their organisation. It does not grant regulatory authorisation. Work on regulatory status and requirements must be defined with the relevant professionals, in coordination with your team.<\/p><\/div><\/details><details><summary>Can we keep our software and accounting team?<\/summary><div><p>The scope can be adapted to your organisation: bookkeeping, review, year-end preparation or specific reconciliation work. We first assess export quality and existing responsibilities. Tool selection follows the assessment of your needs.<\/p><\/div><\/details><details><summary>How is the budget determined?<\/summary><div><p>It depends on the entities and services, transaction volume and complexity, available data and any historical reconstruction needed. A large, well-documented volume does not create the same difficulties as an incomplete history spread across several tools.<\/p><p><span data-no-translation=\"\"><a class=\"h26-cta\" href=\"https:\/\/hodl-consulting.com\/en\/contact\/\">Discuss your activity<\/a><\/span><\/p><\/div><\/details><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5209594 h26-section h26-footer elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5209594\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element 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