{
  "schemaVersion": "1.0.0",
  "updated": "2026-06-28T02:27:13.383Z",
  "reports": [
    {
      "id": "ecosystem-audit-transparency-2026-06-17",
      "title": "Ecosystem Audit Transparency Report",
      "type": "summary",
      "format": "markdown",
      "href": "/audit/ecosystem-audit-transparency-report.md",
      "sha256": "8af2e77c12ba4c4db4ae9c1cfaeccba45ac58fb9e0b18ac5de8d5173a067c962",
      "lanes": [
        "accounting",
        "smart_contract"
      ],
      "disclaimer": "Summaries on this page are not substitutes for statutory regulatory audit books. Full FS audits remain supervisor-confidential unless counsel approves redacted publication.",
      "publicationTier": "public_summary",
      "counselDecision": "approved"
    },
    {
      "id": "guosmm-e-2026-001",
      "title": "GUOSMM Series E — Independent Audit Report (public summary)",
      "type": "guosmm_series_e",
      "format": "markdown",
      "href": "https://guosmm.d-bis.org/publications/2026/GUOSMM-E-2026-001/body.md",
      "documentId": "GUOSMM-E-2026-001",
      "publicationTier": "public_summary_guosmm_series_e",
      "counselDecision": "approved",
      "lane": "chain138Transparency",
      "counselSignoffRef": "config/compliance/guosmm-e-2026-001-counsel-signoff.v1.json"
    },
    {
      "id": "3fr-pack-opinion-json",
      "title": "3FR pack-scope audit opinion (machine-readable sign-off)",
      "type": "accounting_pack",
      "format": "json",
      "href": "https://gitea.d-bis.org/d-bis/proxmox/src/branch/master/config/compliance/3fr-900b-external-audit-opinion.v1.json",
      "publicationTier": "regulatory_confidential",
      "counselDecision": "approved_index_only",
      "lane": "regulatoryBooks"
    },
    {
      "id": "cybersecur-formal-report",
      "title": "CyberSecur Global — Scope E Formal Security Audit Report",
      "type": "smart_contract_audit",
      "format": "pdf",
      "href": "/audit/CSG-SCOPE-E-2026-001-formal-security-audit-report.pdf",
      "documentId": "SCOPE-E-CYBERSECUR-FORMAL-PDF",
      "engagementId": "CSG-SCOPE-E-2026-001",
      "sha256": "e213a3f33926f35217588eb498562eeb1f57fc9cbc4307cdd1f8d01f8666d694",
      "publicationTier": "full_report_when_signed",
      "counselDecision": "approved",
      "lane": "chain138Transparency"
    }
  ],
  "scheduled": [
    {
      "scopeId": "A",
      "title": "M1 eMoney reserve verification (cUSDT / cUSDC on dfio)",
      "firmId": "AF-RWL-001",
      "status": "scheduled",
      "scheduledStart": "2026-06-28",
      "publicationTier": "redacted_summary_on_transparency_audit_and_defillama_handoff"
    },
    {
      "scopeId": "B",
      "title": "IPSAS / IFRS financial statement audit",
      "firmId": "AF-RWL-001",
      "status": "scheduled",
      "scheduledStart": "2026-07-01",
      "publicationTier": "regulatory_confidential_summary_only_if_counsel_permits"
    },
    {
      "scopeId": "D",
      "title": "Reserve sufficiency attestation for external indexers",
      "firmId": "AF-RWL-001",
      "status": "scheduled",
      "scheduledStart": "2026-07-15",
      "publicationTier": "redacted_summary_on_transparency_audit_and_defillama_handoff"
    },
    {
      "scopeId": "E",
      "title": "Smart contract security audit",
      "firmId": "AF-CSG-001",
      "status": "delivered",
      "scheduledStart": "2026-06-17",
      "publicationTier": "full_summary_on_d_bis_transparency_audit"
    }
  ],
  "scopeE": {
    "firm": "CyberSecur Global",
    "status": "formal_report_delivered",
    "intakeUrl": "https://cybersecur.d-bis.org/intake.html"
  },
  "counselApprovedAt": "2026-06-18T20:00:00Z",
  "counselSignoffRef": "config/compliance/audit-publication-counsel-signoff.v1.json",
  "policyApplicationRef": "config/compliance/chain138-audit-publication-policy-application.v1.json",
  "publicationPolicyDoc": "docs/04-configuration/CHAIN138_REGULATORY_AUDIT_AND_PUBLIC_TRANSPARENCY.md",
  "blockedFromPublic": [
    {
      "id": "scope-b-fs-audit",
      "tier": "regulatory_confidential",
      "reason": "blocked_public_full"
    },
    {
      "id": "hybx-batch-subreg",
      "tier": "regulatory_confidential",
      "reason": "blocked_public"
    }
  ]
}
