decrypt.co/96632/us-companies-must-disclose-customer-crypto-holdings-says-sec
See also:
www.findknowdo.com/news/04/07/2022/fdic-asks-supervised-institutions-report-crypto-related-activities?utm
angle.ankura.com/post/102iekm/current-state-of-affairs-financial-reporting-and-regulation-of-crypto-assets