CPA & Accountant Crypto Tax Statistics for 2026

The 2026 tax season marks an inflection point for accounting professionals across the United States and globally. The IRS’s phased rollout of Form 1099-DA broker reporting, the mandatory adoption of FASB ASU 2023-08 fair value accounting for crypto assets, and accelerating enforcement activity through IRS Criminal Investigation have transformed digital asset taxation from a niche specialization into a near-universal client service requirement. For CPAs and accounting firms, the question is no longer whether to develop crypto tax competency but how quickly to scale it. 

At KoinX, we help tax professionals and their crypto investor clients automate complex digital asset reporting and the data compiled below reflects precisely how urgent and commercially significant that challenge has become across the profession.

This article compiles the most current and authoritative statistics available on professional adoption of crypto tax services, client demand patterns, revenue implications for accounting firms, enforcement data that generates demand, and the structural changes in reporting obligations shaping the profession through 2026 and beyond. Statistics are drawn from government agencies, professional associations, major accounting firms, and institutional research bodies, with all data published within the last two years. Each source is a primary document, not a media summary.

Scope & Methodology

This article draws exclusively on statistics published between 2024 and 2026 from primary institutional sources. Sources reviewed include official publications from the IRS, AICPA, FASB, Wolters Kluwer Tax & Accounting, KPMG, PwC, EY, Deloitte, and Coinbase in partnership with EY-Parthenon. Sources were included only when the publishing organization itself generated the underlying data through original surveys, regulatory filings, annual reports, or government enforcement records.

Recency was enforced by requiring publication dates from 2024 onward; where original study years differ from publication dates, both are noted. Geographic scope is primarily the United States, with supplementary data from global professional services firms operating across multiple jurisdictions. Market size figures for the crypto tax software market are drawn from commercial research firms using proprietary methodologies. A material limitation exists across this topic: no single government statistical series specifically quantifies CPA crypto revenue or client volume at the firm level, so several data points draw on professional services firms’ own aggregate financial disclosures rather than disaggregated crypto-specific revenue lines.

Key CPA & Accountant Crypto Tax Numbers for 2026

• Tax authorities globally estimate that non-compliance and misreporting on crypto-asset holdings ranges as high as 55% to 95%, according to PwC’s 2024 Annual Global Crypto Tax Report.
• An analysis cited in PwC’s 2024 Annual Global Crypto Tax Report found that misreporting fell from 55% to 5% in instances where third-party information reporting was legally required, citing a 2019 U.S. Government Accountability Office study.
• The AICPA, the world’s largest CPA membership body, reported more than 400,000 members in the United States and worldwide as of 2025, according to the AICPA’s April 2025 submission to the SEC Crypto Task Force.
• Close to 8,000 practitioners had participated in AICPA professional education webcasts based on the Digital Assets Practice Aid content as of April 2025, according to the AICPA’s submission to the SEC Crypto Task Force.
• The AICPA’s Accounting for and Auditing of Digital Assets Practice Aid had nearly 20,000 views as of April 2025, according to the AICPA’s submission to the SEC Crypto Task Force.
• 83% of 352 institutional investors surveyed globally planned to increase their digital asset allocations in 2025, according to the January 2025 Coinbase and EY-Parthenon Institutional Investor Digital Assets Survey.
• 59% of surveyed institutional investors planned to allocate more than 5% of their assets under management to crypto in 2025, according to the January 2025 Coinbase and EY-Parthenon survey of 352 global institutional investors.
• IRS Criminal Investigation initiated 111 cybercrime investigations involving digital assets in fiscal year 2024, seizing approximately $925,728,496 in cyber-related assets, with 72 of those 111 cases recommended for prosecution, according to the IRS-CI FY2024 Annual Report.
• IRS-CI identified $10.59 billion in financial crimes in fiscal year 2025, up from $9.1 billion in fiscal year 2024, with cyber-related cases resulting in defendants sentenced to an average of 63 months in prison, according to the IRS-CI FY2025 Annual Report released December 2025.
• IRS-CI used Bank Secrecy Act data across fiscal years 2022 to 2024 to identify $21.1 billion in fraud tied to tax and financial crimes and seize $8.2 billion in criminal assets, according to IRS-CI’s March 2025 release of FY24 BSA metrics.
• Global custodians predicted that 5% to 10% of all assets would be tokenized by 2030, representing a potential market worth $19.5 trillion, according to PwC’s 2024 Annual Global Crypto Tax Report citing HSBC and Northern Trust research.

Professional Adoption: CPA Firms and Digital Assets

• The Wolters Kluwer 2024 U.S. Accounting Industry Report, which surveyed 1,776 tax and accounting firms, found a 19% year-over-year increase in firms that had implemented crypto tax and accounting platforms as of 2023 the largest year-over-year jump in cloud-based tool adoption recorded in that survey.
• Advisory services had become nearly universal among global accounting firms by 2025, with 93% of firms offering them, up from 83% in 2024, according to the October 2025 Wolters Kluwer Future Ready Accountant report surveying more than 2,700 professionals across 14 countries.
• AI adoption among global accounting firms surged from 9% in 2024 to 41% in 2025, according to the October 2025 Wolters Kluwer Future Ready Accountant report.
• 77% of global accounting firms planned to increase AI investment, with 35% already deploying AI tools daily as of 2025, according to the 2025 Wolters Kluwer Future Ready Accountant report.
• In 2025, 87% of accounting firms with highly integrated cloud-based systems reported revenue growth, compared to 78% in 2024, according to the 2025 Wolters Kluwer Future Ready Accountant report.
• 62% of global accounting firms used cloud technology in 2024, and those with the highest system integration reported 78% revenue growth that year, according to the inaugural 2024 Wolters Kluwer Future Ready Accountant report.
• The AICPA’s Digital Assets Working Group comprised more than 30 subject-matter experts across accounting and auditing as of 2025, having been formed in 2019 as a joint project under the Financial Reporting Executive Committee and Assurance Services Executive Committee, according to the AICPA’s April 2025 SEC submission.
• In September 2025, the AICPA added a 7th chapter to its Digital Assets Practice Aid covering auditing of crypto lending and borrowing transactions, adding to a practice aid that serves the AICPA’s 400,000-member profession and had accumulated nearly 20,000 views, according to the AICPA’s September 2025 announcement.
• In January 2025, the AICPA updated its Digital Assets Practice Aid to reflect FASB ASU 2023-08, which became effective for 100% of entities with calendar-year ends on January 1, 2025, introducing new terms and amended guidance for in-scope crypto intangible assets, according to the AICPA’s January 2025 announcement.
• PwC’s 2026 Global Crypto Tax Report covers 58 jurisdictions and is in its 5th consecutive year of publication, with information updated as of October 1, 2025, reflecting sustained professional services investment in cross-border crypto tax advisory, according to PwC’s 2026 report announcement.

IRS Broker Reporting Rules: Impact on Tax Professionals

• Under final IRS regulations, at least 4 categories of custodial digital asset brokers trading platform operators, hosted wallet providers, digital asset kiosks, and payment processors must file Form 1099-DA gross proceeds reports for customer transactions from January 1, 2025, and must additionally report cost basis starting with transactions from January 1, 2026, according to the IRS news release on final broker reporting regulations issued July 2024.
• IRS Fact Sheet FS-2025-06, issued September 25, 2025, directed tax professionals to note that 0 of the Form 1099-DA statements issued in early 2026 for tax year 2025 would include cost basis, meaning 100% of basis calculations for the 2025 tax year must be completed independently by the practitioner or their client.
• IRS Revenue Procedure 2024-28, effective January 1, 2025, requires U.S. taxpayers holding digital assets in 2 or more wallets or accounts to allocate unused basis to each individual wallet rather than pooling across the entire portfolio, a change that creates basis reconstruction obligations for the estimated tens of millions of U.S. crypto holders across multiple platforms, according to the IRS Revenue Procedure 2024-28.
• The digital asset question on Form 1040 was extended in 2023 to cover 6 additional business return types Forms 1041, 1065, 1120, and 1120-S expanding the total number of return categories requiring the digital asset question from 3 to at least 7, according to IRS guidance.
• For tax year 2025, Form 8949 was updated with 6 new dedicated checkbox categories (Boxes G through L) exclusively for digital asset transactions, creating a separate reporting channel for crypto gains distinct from the 6 existing boxes (A through F) used for traditional securities, according to IRS guidance on digital asset reporting.
• The IRS processed more than 266.6 million tax returns and other forms in fiscal year 2024, including 161 million individual income tax returns on each of which the digital asset question must be answered, according to the IRS FY2024 Data Book published May 2025.
• The IRS collected $5.1 trillion in gross revenues in fiscal year 2024, a 9% increase from the prior fiscal year’s $4.7 trillion, according to the IRS FY2024 Data Book.

Client Demand: Institutional and Retail Drivers

• 84% of 352 institutional investors surveyed globally were either already utilizing or expressing interest in utilizing stablecoins as of January 2025, according to the Coinbase and EY-Parthenon 2025 Institutional Investor Digital Assets Survey.
• 76% of institutional investors surveyed in January 2025 intended to invest in some form of tokenized assets by 2026, according to the Coinbase and EY-Parthenon Institutional Investor Digital Assets Survey of 352 global investors.
• 86% of surveyed institutional investors had existing digital asset exposure or planned to make digital asset allocations in 2025, according to the January 2025 Coinbase and EY-Parthenon survey.
• 63% of institutional investors surveyed said their firm was very interested in tokenized assets in 2026, up from 57% in 2025, according to the EY-Parthenon and Coinbase 2026 Institutional Digital Asset Survey conducted in January 2026 among more than 350 global institutional investors.
• 68% of institutional investors surveyed in January 2026 expected to increase their digital asset holdings in 2026, compared to 62% who planned increases in 2025, according to the EY-Parthenon and Coinbase 2026 Institutional Digital Asset Survey.

Accounting Standards: FASB and the Fair Value Mandate

• FASB ASU 2023-08 became mandatory for all entities for fiscal years beginning after December 15, 2024, requiring fair value measurement of in-scope crypto assets with changes recognized in net income each reporting period a shift that eliminates the impairment-only model previously used by most non-investment-company holders, according to the FASB standard.
• Under FASB ASU 2023-08, nearly all comment letter respondents stated that measuring crypto assets at fair value would not be costly or complex, and the standard applies broadly to all 4 entity types: public companies, private companies, not-for-profit organizations, and employee benefit plans, according to the FASB standard issued December 2023.
• Publicly available data cited in the FASB ASU 2023-08 standard notes that 24-hour trading volume in NFTs in 2024 ranged from $60 million to $410 million, and that trading in some NFT collections has reached billions of dollars over time, according to the IRS Internal Revenue Bulletin 2024-31 citing FASB’s basis for conclusions.
• Deloitte’s July 2025 updated FAQ publication on ASU 2023-08 implementation confirms that any cumulative retained earnings adjustment from adoption is included in adjusted financial statement income over a 4-year period if it results in an increase, or in the year of adoption if it results in a decrease, according to Deloitte’s ASU 2023-08 FAQ publication.
• KPMG’s 2024 publication on crypto intangible assets confirms that FASB ASU 2023-08 creates Subtopic 350-60 applicable to assets such as Bitcoin and Ether, with the standard effective for 100% of entities with calendar-year ends beginning January 1, 2025, according to KPMG’s 2024 publication.

Professional Services Revenue: Big Four Financial Disclosures

• KPMG reported global revenues of $38.4 billion for fiscal year 2024 ending September 30, a 5.4% increase in U.S. dollar terms, with tax and legal services growing 9.9% the fastest of all 3 service lines according to KPMG’s December 2024 global revenue press release.
• KPMG invested more than $1.7 billion across its global network in fiscal year 2024, with a specific focus on technology, AI, and talent including targeted hiring in specialized tax and technology roles, according to KPMG’s FY2024 global revenue press release.
• Deloitte reported aggregate global revenue of $70.5 billion for fiscal year 2025 ending May 31, a 4.9% increase in U.S. dollar terms from $67.2 billion in FY2024, with Tax & Legal growing 5.4% in local currency in FY2025, according to Deloitte’s September 2025 global revenue announcement.
• Deloitte’s Tax & Legal service line grew fastest among its businesses at 8.7% in local currency in fiscal year 2024, with EMEA growing fastest among regions at 8.5%, according to Deloitte’s FY2024 global revenue announcement.
• PwC reported global revenues of $56.9 billion for fiscal year 2025 ending June 30, a 2.9% increase in U.S. dollar terms, completing 12 acquisitions and strategic investments during the year including expansions in AI, technology consulting, and digital asset advisory, with tax and legal services generating $12.7 billion up 1.1% according to PwC’s October 2025 global revenue press release.
• EY’s global tax services revenue reached $12.7 billion for fiscal year 2025 ending June 30, a 5.2% increase in U.S. dollar terms, as part of the firm’s total FY2025 revenue of $53.2 billion, according to EY’s October 2025 global revenue announcement.

Crypto Tax Software: The Practitioner Market

• The global crypto tax software market was valued at approximately $4.40 billion in 2024 and is projected to reach $5.46 billion in 2025, with a CAGR of 24.16% projected through 2035, according to Market Research Future’s March 2025 market report.
• The global crypto tax software market is projected to grow from $4,450 million in 2024 to $24,809 million by 2032, a CAGR of 23.96%, according to Credence Research’s July 2025 market report.
• North America held the largest regional share of the global crypto tax software market in 2024 at 38%, followed by Europe at 28% and Asia Pacific at 22%, according to Credence Research’s 2025 market report.
• Businesses are projected to be the leading end users of crypto tax software in 2025, capturing 61.40% of total market demand, with accounting firms and enterprises rather than individual investors constituting the primary commercial segment, according to Future Market Insights’ 2025 market analysis.
• Cloud-based crypto tax software held a 54.20% market share in 2025, reflecting the shift toward platform-based tools integrable into accounting firm workflows, according to Future Market Insights’ 2025 market analysis.

Enforcement Data: What Drives Client Urgency

• IRS Criminal Investigation obtained 1,571 convictions from 1,794 cases referred for prosecution in fiscal year 2024, maintaining a conviction rate above 90%, according to the IRS-CI FY2024 Annual Report.
• A $4 billion settlement with the world’s largest cryptocurrency exchange described by IRS-CI as a historic financial settlement was among the landmark crypto enforcement outcomes of fiscal year 2024, according to the IRS-CI FY2024 Annual Report.
• IRS-CI initiated more than 2,667 criminal investigations in fiscal year 2024, generating compliance urgency that directly drives demand for CPA and tax professional services, according to the IRS-CI FY2024 Annual Report.
• In fiscal year 2025, IRS-CI dedicated approximately 64% of investigative time to tax crimes and 11% to narcotics-related crimes, with approximately 190 special agents detailed to Homeland Security Task Forces, according to the IRS-CI FY2025 Annual Report released December 2025.
• The IRS closed 505,514 tax return audits in fiscal year 2024, resulting in $29 billion in recommended additional tax, according to the IRS FY2024 Data Book.
• As of December 2024, the IRS had recovered $4.7 billion from new enforcement initiatives, including $1.3 billion from high-income, high-wealth individuals who had not filed returns or paid overdue taxes, according to the IRS’s December 2024 quarterly Strategic Operating Plan update.
• A February 2024 criminal indictment for non-reporting of digital asset gains charged a taxpayer with underreporting approximately $4 million in capital gains from bitcoin sales, the first such prosecution charged solely on the basis of cryptocurrency gains misreporting, according to IRS Criminal Investigation February 2024 press releases.

Global Regulatory Landscape: Cross-Border Professional Obligations

• As of December 1, 2023, 54 jurisdictions had stated their intent to implement the OECD’s Crypto Asset Reporting Framework (CARF) for automatic exchange of crypto transaction data, with a target implementation timeline extending to 2027, according to PwC’s 2024 Annual Global Crypto Tax Report.
• The EU’s DAC8 directive, which entered into force November 2023, requires all 27 EU member states to transpose crypto asset reporting rules into national law by December 31, 2025, with first application of most provisions from January 1, 2026, directly expanding the compliance workload for accounting professionals serving EU-based or multinational crypto clients, according to PwC’s 2024 Global Crypto Tax Report.
• KPMG Switzerland’s 2024 Blockchain Report found the top 50 blockchain projects in the Crypto Valley had a total valuation of $373.45 billion, with 18 companies based in Zug accounting for 97% of that total valuation.
• KPMG Switzerland’s 2024 Blockchain Report identified that the Crypto Valley accounted for approximately 5.1% of European venture funding in the relevant period, with 6 large deals representing 7.1% of European large deals, according to the KPMG Switzerland Blockchain Report 2024.
• During fiscal years 2022 to 2024 combined, IRS-CI’s adjudicated criminal cases using Bank Secrecy Act data resulted in a 97.3% conviction rate, with defendants receiving average prison sentences of 37 months, according to IRS-CI’s March 2025 release of FY24 BSA metrics.
• IRS-CI ran an average of 966,900 searches annually against currency transaction reports during fiscal years 2022 to 2024, with nearly 1,600 cases opened in fiscal year 2024 having at least 1 currency transaction report on the primary subject, according to IRS-CI’s March 2025 release of FY24 BSA metrics.

References

• https://www.pwc.com/gx/en/financial-services/pdf/2024-annual-global-crypto-tax-report.pdf
• https://www.sec.gov/files/ctf-written-input-aicpa-042125.pdf
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