See Ya, CZ
Triple Entry: The Web3 Accounting and Finance Newsletter

See Ya, CZ

CZ's Exit and Binance's Record Fine

It's been a rough week for the big crypto exchanges. First up, Binance's larger-than-life CEO, Changpeng Zhao (CZ), is?stepping down ?and transferring his voting rights to a proxy, and the company is dishing out a record-breaking fine. Here’s the breakdown:

Binance's Leadership and Legal Labyrinth

CZ, the face of Binance and a key figure in the crypto universe, is hanging up his gloves, to be succeeded by Richard Teng, Binance's former regional market maestro. And unfortunately, CZ isn't just bowing out; he's got a costly battle to fight ahead of him,?pleading guilty to violations of the Bank Secrecy Act? that's earning him a possible 18-month vacation behind bars, plus a personal fine tallying up to $200 million. He is currently out on bond and slated for sentencing in February

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Additionally, Binance is coughing up a jaw-dropping $4.3 billion in fines, thanks to a few missteps with Uncle Sam. This isn't just any fine; it's the largest in U.S. Treasury history.

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Binance's American Swan Song and Market Mayhem

As if that wasn't enough drama, Binance is waving goodbye to the U.S. market. It's a full-on retreat, under the watchful eyes of the U.S. government for the next five years. This isn't just a strategic retreat; it's an enforced compliance check.

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And how did the market react to this blockbuster news? With a billion-dollar-plus walkout, that's how. The moment CZ's departure news hit the wires, Binance saw a significant outflow of funds. It's like the crypto community's way of hitting the panic button. I guess we should all get ready to see a new wave of headlines speculating that this is, once again,?the end of crypto .?

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The Triple Entry Take

Binance's Regulatory Reckoning

Let's face it – Binance's current predicament is like a classic tale of flying too close to the sun. Flouting rules, bending laws, and offering VIP services to U.S. customers on its global platform, Binance played a risky game and got caught. The leaked chats, the admissions of guilt – it's a regulatory drama that had its climax written in the stars.


The Road Ahead: Compliance Over Agility

What does the future hold for Binance? Gone are the days of quick, nimble moves. Now, it's about staying in line, keeping it clean. The compliance makeover means Binance will have to tread carefully, ensuring its operations are squeaky clean from any shady practices like wash trading or money laundering.

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It's a new chapter for Binance, one that's going to be under the microscope. The crypto giant has to prove it can play by the rules while maintaining its edge in the hyper-competitive world of digital currency. It's a tough balancing act, but hey, that's the price of playing in the big leagues.


Kraken’s Game of Lawsuit Whack-a-Mole?

Kraken just cannot catch a break.?


Two entries ago we detailed how the crypto exchange fought back in court against the IRS’s request for customer information as part of a John Doe summons. Back in February, they got sued by the SEC for failing to register their staking-as-a-service program. That particular case was closed after Kraken settled to the tune of $30M and shut down their offending staking service.?

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So it’s all good now, right??

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Lol.


As always, life imitates art.

No, we’re afraid it is NOT all good. As of last Monday, November 20th, the SEC is suing Kraken for the second time this year, because who doesn’t love going back for seconds??

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Do they have a leg to stand on? Let’s find out.?

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The Lowdown on the Shakedown

This suit is yet another salvo in the SEC’s war of attrition against crypto, ignoring long-term requests for regulatory clarity from the industry and instead pursuing their “regulation by enforcement” tactic. They’ve levied it at Coinbase and Binance and those cases are both still underway. Now Kraken is once again next in line for the rinse-lather-repeat treatment.?

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Their case? Well, since the SEC can’t sue Kraken for anything like fraud, customer identity breach, market manipulation, or breaches of fiduciary duty, they’re going for the “gotcha” instead - a technical argument that the digital assets supported on Kraken are securities, and therefore Kraken needs to be registered as a securities broker, and is therefore subject to penalties for doing things they only should have done as a registered securities broker.?

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We have to laugh a little at Kraken’s response to this:?“This is incorrect as a matter of law, false as a matter of fact, and disastrous as a matter of policy.”

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On top of this, the SEC’s suit alleges that Kraken gave everybody the ol’ SBF special by commingling customer and corporate funds, claiming that this resulted in a “significant risk of loss” for Kraken’s clients. And of course if customer and company funds were commingled, then that’s fodder for the additional complaint that Kraken paid for operational expenses directly from accounts containing customer assets. Works cited: the exchange’s independent auditor.?

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Mind you, there is no allegation that anybody has actually?lost any money, but since when does that matter? There’s a case to be won here, folks!?


This Day We Fight

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Kraken, once again, is planning to fight back, which we’ve gotta give kudos for because I’m sure by now they’re starting to feel like the hapless moose in a nature documentary, fending off a tenacious pack of wolves in the Alaskan wilderness while the cameras look on.?

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In a?tersely-worded blog post , the exchange laid out their stance going into the case and included some “We’re not mad, we’re just disappointed”-style remarks about the SEC’s insistence on doing things the hard way.

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?"The SEC has repeatedly challenged crypto exchanges to come in and register without a single law supporting their position and no clear path to registration. And despite opposition from lawmakers, the SEC continues to pursue legal action against these crypto exchanges. For years, we have advocated for effective U.S. market regulation that addresses the unique risks and benefits which crypto presents to all individuals. We believe Congressional action is the most appropriate path to resolving the lack of regulatory clarity in the U.S. It is disappointing to see the SEC continue down its path of regulation by enforcement, which harms American consumers, stunts innovation and damages U.S. competitiveness globally."

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The question this begs is whether or not the SEC?wants?to see the kind of innovation that clear guidance would enable.?


The Triple Entry Take

We can pretty confidently say we think the SEC is grasping at straws here. Their whole case only holds water if indeed Kraken was not in compliance with securities laws, and the burden of proof is on them. All the other persnickety allegations of the case swing on that particular hinge.

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Quoting from SEC enforcement Gurbir Grewal in an?official statement :

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“We allege that Kraken made a business decision to reap hundreds of millions of dollars from investors rather than coming into compliance with the securities laws. That decision resulted in a business model rife with conflicts of interest that placed investors’ funds at risk.”

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We’ll keep an eye on this case as it unfolds. Feels like this will be an important fixture in the ongoing discourse of how the courts - and the markets, by extension - view and treat crypto, especially in the ongoing debate of whether or not all crypto, or maybe just certain crypto, should be considered a security.?


Spotlight????- ?OUT NOW - The Digital Asset Audit Survival Guide

We may not have run any Black Friday or Cyber Monday deals, but we’d still like to think this is a gift that keeps on giving.?

Do you know if your company is audit-ready when it comes to your digital assets??

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?As a Triple Entry reader, you’ve probably been involved in a ‘normal’ financial statement audit, but nothing involving digital assets is normal.

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Ever asked yourself these questions??

  • Can I do anything now to prepare for a future audit??
  • How can I avoid some of the biggest audit mistakes??
  • What do auditors really care about during an audit??

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If so, then we have some BIG news...?

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The Bitwave squad pulled together a whole team of experts to create a comprehensive “crash course” on digital asset audit preparation! This all-new, five-day email series has everything you need to get audit-ready (no matter if this is your first or fiftieth audit).

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Why Get the Survival Guide?

  • Learn the Top Three Areas Where Auditors Will Look?
  • Avoid the Top Three Mistakes Most Companies Make?
  • Explore the Top Three Ways to Achieve Continuous Compliance

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Written by licensed CPAs in collaboration with digital asset auditors, we're confident you'll learn something new and insightful. In fact, there's so much knowledge here, we had to break it into a five-day email series.

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With this guide, you'll be more than audit-ready – you'll be audit-PROVEN.?

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Ready to take the leap? This free course is just a click away !


The Water Cooler ??

Things worth talking about at the office water cooler…if you 1) talk to people, 2) still work in an office, and 3) have a water cooler.

???????Featured Funding Find:?Disney Enters the NFT Arena with "Disney Pinnacles"

Today's Featured Funding Find is nothing short of magical. In a move that melds nostalgia with cutting-edge technology, the House of Mouse is venturing into the digital realm with its own NFT marketplace. This development is not just about another player in the NFT space; it's about a global icon stepping into a new era of digital collectibles.

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What is this:

Disney is set to launch "Disney Pinnacles ," an NFT platform developed in partnership with Dapper Labs, the masterminds behind NBA Top Shot and CryptoKitties. Set to operate on the Flow blockchain, Disney Pinnacles will feature digital pins of iconic characters from Disney, Pixar, and Star Wars, like Buzz Lightyear, Woody, and Darth Vader. The platform is gearing up for its grand debut on both the Apple App Store and Google Play Store later this year.

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Why we noticed:

Disney Pinnacles caught our eye for several reasons, chief among them being its potential to redefine the NFT landscape. Here's why:

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  1. Accessibility through Mobile Design:?Disney Pinnacles aims to make the NFT experience widely accessible with its mobile-friendly design. This approach could open the doors of the NFT world to a broader, more diverse audience.
  2. Simplicity Over Complexity:?Steering clear of the often complex crypto jargon, Disney Pinnacles promises a user-friendly interface. This strategy could be a game-changer, drawing in Disney fans who might have been previously intimidated by the complexities of the crypto world.
  3. Leveraging a Legacy of Pin Trading:?Since 1999, Disney pin trading has been an enduring and beloved tradition among fans. By digitizing this experience, Disney Pinnacles taps into a well-established community, potentially transforming a hobby into a digital phenomenon.

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Disney's foray into NFTs with Disney Pinnacles represents more than just a new product launch; it's a strategic move that merges traditional entertainment with blockchain technology. As the industry seeks legitimacy and broader acceptance, Disney's approach might just be the blueprint for how established brands can successfully navigate and innovate in the blockchain space.

Extraordinary Items ??

We hope Kraken stops getting sued soon but at the same time there are so many movie and TV references we can make with their ongoing legal predicaments. Here's one.?


All right, that does it for another Entry.

“Calc”-you-later, ???

Trevor

CHESTER SWANSON SR.

Next Trend Realty LLC./wwwHar.com/Chester-Swanson/agent_cbswan

12 个月

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