Transparency
Audits & assurance
Published on-chain assurance
Settlement activity on Chain 138 is independently verifiable without DBIS attestation. Counterparties may reconcile portal-published addresses against live chain state:
- Block explorer — transactions, contracts, token holders, PMM pool activity
- /.well-known/trust.json — canonical Stack A PMM integration and pool addresses (v0.5.1)
- token-list API — machine-readable token registry
- Source and deployment artefacts — Gitea
CI validates that published trust anchors match the canonical Chain 138 contract registry before portal deploy.
Published audit summaries
Summaries below are public transparency artefacts. Full statutory regulatory audit books remain supervisor-confidential unless counsel authorizes redacted publication.
| Report | Published | Scope | Link |
|---|---|---|---|
| CyberSecur Global — Scope E Formal Security Audit Report | 2026-06-28 | Formal third-party smart contract audit — all five contract sets (CSG-SCOPE-E-2026-001) | |
| Ecosystem Audit Transparency Report | 2026-06-17 | Public summary — accounting pack opinion, smart contract workpapers, scheduled engagements | Markdown |
| GUOSMM Series E — Independent Audit Report (public summary) | 2026-06-17 | Official gazette publication — reserve and audit transparency | GUOSMM Series E |
Machine-readable manifest: /audit/manifest.json
Smart contract audit (Scope E)
CyberSecur Global delivered the formal Scope E smart contract security audit report (CSG-SCOPE-E-2026-001 PDF) covering HYBX-OMNL-CORE, VAULT-W-TOKEN, TRUSTLESS-BRIDGE, GRU-CORE-V1, and GRU-TRANSPORT-V1. Machine-readable opinions live under config/compliance/smart-contract-audit-opinion-*.v1.json in the proxmox registry.
- Intake / engagement — cybersecur.d-bis.org
- Tooling org — CyberSecur-Global-AG
Scheduled accounting assurance
| Scope | Engagement | Firm | Start | Status |
|---|---|---|---|---|
| B | Annual IPSAS / IFRS financial statement audit | Roy Walker Law PLLC | 2026-07-01 | Scheduled |
| D | Reserve sufficiency attestation (indexer / DefiLlama methodology) | Roy Walker Law PLLC | 2026-07-15 | Scheduled |
| E | Formal third-party smart contract security audit | CyberSecur Global | 2026-06-17 | Delivered — formal report published |
External assurance (financial)
Pack-scope external opinion on the 3FR $900B opening balance compliance pack was signed 2026-05-31 (Roy Walker Law PLLC). Full annual financial statement audits will be listed here with publication date and scope when Scope B completes.
Internal audit & risk
High-level themes from the internal audit plan (IT general controls, treasury operations, third-party risk) will be summarised quarterly. Detailed workpapers remain confidential.
Smart contract registry
The 131 deployed smart contracts on Chain 138 (including cUSDT, cUSDC, cXAUC, cXAUT, DODOPMMIntegration, and CompliantWrappedToken contracts) undergo security review. Contract addresses are published in trust.json and the Infrastructure page.