What FASB’s Proposed Cash Equivalent Guidance Means for Digital Asset Holders
FASB’s proposed ASU clarifies when certain digital assets may qualify as cash equivalents
Expertise
James C. Hogan
Senior Manager
CPA
Biography
James is a Senior Manager in Wolf’s Assurance Group, and his industry experience includes financial institutions, fintech, and investment management. James has worked on public and private engagements, and has experience with the SEC, FDIC, and other regulators.
Prior to joining Wolf & Company as an Audit Manager in 2023, James started his career at RSM in 2015. He has taken responsibility in all phases of financial statement audits, audits of internal controls over financial reporting, quarterly reviews, various SEC filings, and other engagements. These engagements include the application of all relevant accounting and auditing standards, training and supervision of professional personnel, and communication with client management.
As a Manager, James has shouldered the lead on engagement planning, applying audit procedures, and overseeing the execution by audit teams.
Involvement
- Audit Quality Task Force
- Audit Standardization Team
- Financial Managers Society Member
- New Jersey Bankers Association Member
- South Jersey Bankers Association Member
Education
- Bachelor of Science in Business Administration and Accounting from Shippensburg University
RESOURCES
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