# Compliance and audit: Numbers your auditor can re-perform

> Reconcile tokens outstanding across chains, measure issuer and chain exposure, and hand over figures anyone can check again at the block.

Markdown copy of https://voltfincrypto.com/use-cases/compliance-audit

Every figure carries its receipt: the contract, the block and the read behind it. Reconcile tokens outstanding across chains and hand over evidence anyone can check again, not a screenshot.

Live example: [Stablecoins by asset: a row per token, chain and day, each with its receipt](https://voltfincrypto.com/tables/stablecoins)

## Evidence, not screenshots.

Before relying on a number, an auditor has to know how it was obtained. Voltfin answers on every figure: the dataset version, the row, the contract and the block it was read at.

Supply is read from each contract's totalSupply() at the last block of every UTC day, on 9 chains. Bridged copies are kept apart, so a coin is never counted twice.

Verify lists every receipt behind a page with its proof level and how to repeat the read yourself, and live contract reads can be re-run in the browser against independent node operators. There is nothing to install and nothing to take on trust.

## Workflows

### Tokens outstanding

**The problem.** Month-end reports state how many tokens are outstanding. Tying that figure to the chain means reading every deployment, on every chain, at the same moment.

**With Voltfin.** Voltfin publishes each coin's native supply on every covered chain at the last block of each UTC day, with bridged copies apart, so the total matches what the issuer can redeem.

- **Day-end supply.** Native supply for every covered token and chain, read at the day's last block.
- **Bridged kept apart.** Bridged copies are listed on their own and never added to native supply.
- **Exports with receipts.** CSV and Markdown copies keep the receipt on every row.

Live example: [USDC outstanding across chains, bridged copies apart](https://voltfincrypto.com/stablecoins/usdc)

### Re-perform the read

**The problem.** A number copied from a dashboard is hard to rely on. The reviewer cannot see how it was read, or read it again.

**With Voltfin.** Open any figure to see its receipt: the dataset version and row, the contract, the method and the block. Verify lists every receipt on the page with its proof level and how to repeat the read.

- **A receipt per figure.** Dataset version, row, contract, method and block.
- **Reproduce it yourself.** Each receipt says how to repeat the read against a node of your choice.
- **Proof levels.** Each figure states its proof level, so a reviewer knows how far it has been checked.

Live example: [Ethereum stablecoin supply: open any figure for its receipt](https://voltfincrypto.com/chains/ethereum/stablecoins)

### Issuer and chain exposure

**The problem.** Limits are set per issuer and per chain, but market-wide figures rarely show either split.

**With Voltfin.** Each issuer's share of USD supply and the split of supply by chain on the latest complete day, with the 30-day change, filtered to the coins and chains you hold.

- **Issuer shares.** Each issuer's share of USD supply across chains.
- **Chain concentration.** How much of a coin, or of the market, sits on one chain.
- **30-day change.** Issuance and redemptions as a daily signal, by chain and by coin.

Live example: [Stablecoin supply across chains: issuer shares and the chain split](https://voltfincrypto.com/stablecoins)

## The rules behind it

Short summaries for orientation, not legal advice.

- **GENIUS Act** (United States): Payment stablecoin issuers publish the composition of their reserves every month, examined by a registered public accounting firm. It takes effect by January 2027. [Source](https://www.govinfo.gov/app/details/PLAW-119publ27)
- **MiCA, Article 22** (European Union): Issuers of asset-referenced tokens above €100 million, and of e-money tokens in a non-EU currency, report each quarter: holders, value issued, reserve size and daily transactions. [Source](https://www.esma.europa.eu/publications-and-data/interactive-single-rulebook/mica/article-22-reporting-asset-referenced-tokens)
- **AICPA stablecoin reporting criteria** (Assurance): Criteria for an issuer's report of tokens outstanding against the assets held to redeem them. [Source](https://www.aicpa-cima.com/resources/download/2025-criteria-for-stablecoin-reporting)

## Next on the plan

- Holder counts and daily transactions over time, for MiCA reporting
- Balances at a past block, for period-end confirmations