---
title: Ecosystem Audit Transparency Report
documentId: ECOSYSTEM-AUDIT-TRANSPARENCY-2026-06-17
generatedAt: 2026-06-28T02:27:12.314Z
---

# Ecosystem Audit Transparency Report

**Generated:** 2026-06-28T02:27:12.314Z

**Not legal advice.** This report summarizes completed workpapers and scheduled engagements. Statutory regulatory audit books remain confidential per [CHAIN138_REGULATORY_AUDIT_AND_PUBLIC_TRANSPARENCY.md](../../04-configuration/CHAIN138_REGULATORY_AUDIT_AND_PUBLIC_TRANSPARENCY.md).

## Registered audit firms

| Lane                     | Firm ID    | Entity              |
| ------------------------ | ---------- | ------------------- |
| Accounting (Scopes A–D)  | AF-RWL-001 | Roy Walker Law PLLC |
| Smart contract (Scope E) | AF-CSG-001 | CyberSecur Global   |

## Completed (published or workpaper-complete)

| ID                  | Lane           | Title                        | Status                      |
| ------------------- | -------------- | ---------------------------- | --------------------------- |
| ACC-3FR-PACK        | Accounting     | 3FR $900B pack-scope opinion | Signed 2026-05-31T08:15:00Z |
| SC-HYBX-OMNL-CORE   | Smart contract | HYBX-OMNL-CORE               | Formal report delivered     |
| SC-GRU-CORE-V1      | Smart contract | GRU-CORE-V1                  | Formal report delivered     |
| SC-GRU-TRANSPORT-V1 | Smart contract | GRU-TRANSPORT-V1             | Formal report delivered     |
| SC-VAULT-W-TOKEN    | Smart contract | VAULT-W-TOKEN                | Formal report delivered     |
| SC-TRUSTLESS-BRIDGE | Smart contract | TRUSTLESS-BRIDGE             | Formal report delivered     |

## Scheduled / in progress

| Scope | Title                                                  | Firm       | Status    | Start      |
| ----- | ------------------------------------------------------ | ---------- | --------- | ---------- |
| A     | M1 eMoney reserve verification (cUSDT / cUSDC on dfio) | AF-RWL-001 | scheduled | 2026-06-28 |
| B     | IPSAS / IFRS financial statement audit                 | AF-RWL-001 | scheduled | 2026-07-01 |
| D     | Reserve sufficiency attestation for external indexers  | AF-RWL-001 | scheduled | 2026-07-15 |

## Scope E — CyberSecur Global engagement

- **Engagement ID:** CSG-SCOPE-E-2026-001
- **Status:** formal_report_delivered
- **Counter-signed:** 2026-06-18T12:00:00Z (OMNL, DBIS, HYBX, Chain 138, SMOM/OSJ)
- **Intake:** https://cybersecur.d-bis.org/intake.html
- **Formal report:** /audit/CSG-SCOPE-E-2026-001-formal-security-audit-report.pdf

Contract sets: HYBX-OMNL-CORE (formal_report_delivered), GRU-CORE-V1 (formal_report_delivered), GRU-TRANSPORT-V1 (formal_report_delivered), VAULT-W-TOKEN (formal_report_delivered), TRUSTLESS-BRIDGE (formal_report_delivered).

## Publication policy (summary)

1. **Regulatory audit books** — supervisors only; not republished in full on the public web.
2. **Smart contract audits** — publishable summary + formal report when CyberSecur signs Scope E.
3. **Accounting FS audit (Scope B)** — confidential; redacted summary only if counsel permits.
4. **Indexer attestation (Scope D)** — redacted AUP/examination when complete.
5. **GUOSMM Series E** — official public channel for independent audit acts ([GUOSMM-E-2026-001](https://guosmm.d-bis.org)).

## Cross-references

- Registry: `config/compliance/audit-firm-registry.v1.json`
- Schedule: `config/compliance/audit-engagement-schedule.v1.json`
- Scope E: `config/compliance/scope-e-cybersecur-engagement.v1.json`