Home / Agencies / SEC / 2025-01864
Final Rule

Staff Accounting Bulletin No. 122

Agency
SEC
Document Number
2025-01864
Published
January 30, 2025
Effective Date
January 30, 2025

Abstract

This staff accounting bulletin ("SAB") rescinds the interpretive guidance included in Section FF of Topic 5 in the Staff Accounting Bulletin Series entitled Accounting for Obligations to Safeguard Crypto-Assets an Entity Holds for its Platform Users ("Topic 5.FF").

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

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Frequently Asked Questions

What is the 2025-01864 Federal Register document?
Document 2025-01864 is a Final Rule published by the Securities and Exchange Commission in the Federal Register on January 30, 2025, with an effective date of January 30, 2025. This staff accounting bulletin ("SAB") rescinds the interpretive guidance included in Section FF of Topic 5 in the Staff Accounting Bulletin Series entitled Accounting for Obligations to Safeguard Crypto-Assets an Entity Holds for its Platform Users ("Topic 5.FF"). View the original at https://www.federalregister.gov/documents/2025/01/30/2025-01864/staff-accounting-bulletin-no-122.
Is document 2025-01864 an economically significant rule?
No. Document 2025-01864 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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