# Staff Accounting Bulletin No. 122
> **US Securities and Exchange Commission** · Publication of Staff Accounting Bulletin. · Published 2025-01-30 · Effective 2025-01-30 · 90 FR 8492
## Document
- **Document number:** 2025-01864
- **Category:** other
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 90 FR 8492
- **CFR reference:** 17 CFR 211
- **Publication date:** 2025-01-30
- **Effective date:** 2025-01-30
- **Docket:** Release No. SAB 122
## Abstract

This staff accounting bulletin ("SAB") rescinds the interpretive guidance included in Section FF of Topic 5 in the Staff Accounting Bulletin Series entitled Accounting for Obligations to Safeguard Crypto-Assets an Entity Holds for its Platform Users ("Topic 5.FF").

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2025/01/30/2025-01864/staff-accounting-bulletin-no-122)
---
*AI Analytics · CC0 1.0*