Who audits COIN? — Deloitte & Touche, LLP
Coinbase Global, Inc. is audited by Deloitte & Touche, LLP, serving as auditor since 2020 (PCAOB ID No. 34). Most recent audit opinion is clean (unqualified), dated 2025-12-15. Coinbase Global, Inc. has changed auditors within the past five annual filings — see the change-history section below.
Opinion — Cited Language
“In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2025, in conformity with acc…”
Auditor Change History
Source Filing
What COIN's Auditor Relationship Tells You
The independent auditor signs off on a public company's financial statements every year — issuing an opinion on whether those statements present fairly the company's financial position. Auditor identity, tenure, and opinion type are structural risk signals that institutional investors evaluate before relying on any reported numbers. For Coinbase Global, Inc., the current auditor is Deloitte & Touche, LLP — a relationship that has run since 2020.
Auditor tenure is one of the most-watched signals. Very short tenure (under 3 years) can signal a recent change — sometimes routine, sometimes prompted by audit disagreements or fee disputes. Very long tenure (over 20 years) can raise independence concerns under SEC rotation guidance, though there is no mandatory rotation rule in the United States. Deloitte & Touche, LLP has served Coinbase Global, Inc. for 6 years.
Opinion type is the binary signal. A clean unqualified opinion is what investors expect; any deviation — explanatory paragraph, going-concern doubt, qualified opinion — is a material disclosure that should be read carefully. Coinbase Global, Inc.'s most recent audit opinion is classified as Clean (Unqualified). Standard unqualified opinion — auditor concurs with management presentation.
Auditor changes matter. SEC Item 304 requires disclosure of any disagreements with the former auditor; the transition itself is a fact, but the surrounding circumstances (reason for change, any reportable events, audit committee involvement) are where the signal lives. Coinbase Global, Inc.has undergone an auditor transition in the scanned filings — details are surfaced in the change history above. For full context, read the 8-K Item 4.01 (Changes in Registrant's Certifying Accountant) disclosure tied to the transition.
For broader context on COIN's risk profile, see the COIN Overview, the Going Concern page, or the Dilution page.