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Cosmos, Solana, Bitcoin, Ethereum and Why Blockchain Data Is Never Generic

Cosmos, Solana, Bitcoin, Ethereum and Why Blockchain Data Is Never Generic

Blockchains all solve the same high‑level problem: how to reach consensus over a constantly changing state. But anyone who has spent real time inside the data knows that this surface‑level similarity hides an enormous amount of intentional diversity. The how and what of that state, especially as it relates to financial activity, is where the […]

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2026 is the year of audit evidence

2026 is the year of audit evidence

What teams should retain every close The rules are mostly written. Now comes the part that matters: proving the numbers. In 2026, the gap between “we can explain it” and “we can evidence it” will determine who closes smoothly and who lives with follow-up requests. The goal is simple: every close should produce an evidence […]

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Why Auditing Swaps on Solana Is So Difficult, But Possible

Why Auditing Swaps on Solana Is So Difficult, But Possible

(and Why Accurate Financial Reporting Depends on Deep Transaction Parsing) Blockchain transactions are often described as “transparent,” but anyone who has attempted to audit a Solana transaction knows the truth: transparency does not equal clarity. A swap, exchanging Token A for Token B, seems simple enough on paper. Yet the moment you dig into an […]

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Proof Beats Promises

Proof Beats Promises

A Vendor Evaluation Framework for Crypto Reporting Digital asset reporting should be judged by one standard: can the numbers be explained and defended. The right partner proves accuracy and traceability across wallets, exchanges, custodians, and protocols. Use the steps below to run a side‑by‑side test and score vendors on what matters. Goal: choose a reporting […]

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Tracking Value in MarginFi Vaults

Tracking Value in MarginFi Vaults

A Dive into Solana DeFi Accounting Abstract This article explores how to track user activity on Solana’s MarginFi protocol – specifically, how to identify value deposited into and withdrawn from MarginFi vaults when user-controlled wallets no longer directly hold those assets. While most systems attempt to follow token balances, NODE40 captures financial intent and economic […]

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If David Hume was a degen. The is/ought dichotomy in crypto.

If David Hume was a degen. The is/ought dichotomy in crypto.

In A Treatise of Human Nature, the philosopher David Hume discusses the problem of the correlation between is and ought. The premise is that you should not make a determination about what ought to be based on what is. Hume is not an easy read, and the is/ought dichotomy focuses on ethical theory, but what […]

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Webinar: Crypto Accounting & Back Office

Webinar: Crypto Accounting & Back Office

If you are working as an accounting professional at a virtual asset service provider (VASP), it can be hard to keep up with the complexities involving all the new assets that seem to enter the market on a daily basis. NODE40’s CTO Sean Ryan recently gave a presentation at the Crypto Tax Workshop hosted by […]

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