BasisRestore

Accountant handoff

What an accountant-ready crypto Evidence Pack should contain

The handoff is stronger when the reviewer can see the evidence, the transformation, and the remaining decisions in one controlled package.

For Accountants and advisers receiving a client’s incomplete crypto records. · Updated 2026-08-03

The four useful layers

A client’s spreadsheet or exchange export is usually only one layer. An accountant-ready pack should make the evidence chain and the unresolved work visible without pretending that reconciliation is tax preparation.

  • Reconciled ledger: normalized rows with source references and review status.
  • Source map: which file, wallet record, or statement supports each important row.
  • Decision log: the matching rule or assumption used, with reviewer ownership.
  • Open-items list: missing evidence and the exact next question for the client.

What makes a handoff defensible

The package should preserve original files, distinguish calculated fields from source values, and identify the review version. It should also state what was not reviewed or could not be proved.

  1. 01Confirm the source inventory, date ranges, account labels, and file hashes.
  2. 02Trace representative ledger rows back to the original source without relying on memory.
  3. 03Review duplicates, transfers, fees, and opening lots as separate evidence questions.
  4. 04Read the open-items list before relying on any total or classification.
  5. 05Keep tax positions and filing decisions with the licensed accountant or adviser.

Questions to ask before accepting a pack

Ask whether the source set is complete for the stated period, whether every transformation is reproducible, and whether unresolved rows are preserved. A polished PDF is not enough if the underlying evidence cannot be traced.

  • Which accounts, wallets, and platforms are in scope — and which are excluded?
  • Are all timestamps and currencies labeled, with the original values retained?
  • Are transfers separated from disposals rather than inferred from a single row?
  • Can every material assumption be accepted, rejected, or sent back for evidence?

BasisRestore’s role

BasisRestore prepares a traceable record-reconciliation handoff for qualified cases. The service does not replace an accountant, provide tax advice, or file a return. The public form is a metadata-only qualification step; sensitive evidence is handled only through a case-specific private workflow.

Sources and boundaries

These links are source context, not a substitute for advice from a licensed tax or accounting professional. BasisRestore reconciles records and documents evidence; it does not decide filing treatment.