Armada Daily Repo Summary Archive
Custody / SOC 2

Tether Completes First Big Four Audit of $180 Billion USDT Reserve Backing

CoinDesk · Aug 13, 2026 2:26 PM EDT

Tether announced it has completed a full audit of its reserves by a Big Four accounting firm, fulfilling a commitment the company has faced pressure to meet for several years. With USDT outstanding at approximately $180 billion, the audit is the largest stablecoin reserve verification yet attempted and could set a precedent for how institutional counterparties treat USDT in credit and collateral frameworks going forward.

For Armada's crypto repo desk, the audit's credibility will depend on scope: whether it covers custodial arrangements, counterparty exposure within the reserve portfolio, and off-balance-sheet risks. If the findings are clean and comprehensive, it may support treating USDT as a more acceptable settlement or margin asset with certain counterparties such as market makers and family offices. Armada's no-rehypothecation and SOC 2 positioning should still be maintained regardless of Tether's audit status.

Suggested action Review audit scope and reserving methodology before updating any internal USDT counterparty or collateral risk rating.
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