# Criteria

In attestation work, the benchmarks the subject matter is measured against — the yardstick a practitioner's opinion refers to. Criteria are defined by standard-setters such as the AICPA in their own controlled text. ReserveBeat defines this vocabulary in its own words and never reproduces or paraphrases criterion text itself; see the citation.

## Sources

- [AICPA — Audit and attest standards](https://www.aicpa-cima.com/resources/landing/audit-and-attest-standards)

## Disclaimer

ReserveBeat renders figures from issuer-published reports and public blockchains, verbatim and at their stated scope. It is not an auditor, makes no attestation, and states no opinion on any issuer's solvency. Nothing here is investment, trading, legal, tax, or accounting advice. No figure published here is a recommendation to hold, buy, sell, or redeem any token.

Tracked tokens are subjects of public data: supply figures are read from their public Ethereum contracts, and composition figures from the issuers' own published attestation reports. No tracked issuer is a customer and none has endorsed this site.

Source: https://reservebeat.com/learn/criteria