Sector · AGI-era · GENIUS Act

Stablecoin Monthly Attestation Receipts.

PLENA's receipt grammar is designed to support the recurring attestation workflow established by the GENIUS Act for permitted payment stablecoin issuers. This is a sector page describing an intended receipt workflow — not a current production integration with any issuer, regulator, or auditor.

Regulatory context

The Guiding and Establishing National Innovation for U.S. Stablecoins Act (the GENIUS Act) was enacted in July 2025. The Act requires permitted payment stablecoin issuers to maintain 1:1 reserves, publicly disclose redemption policy, and produce monthly attestations of the composition of reserves along with monthly CEO and CFO certifications. The OCC issued a notice of proposed rulemaking in February 2026; implementing regulations are expected by July 18, 2026. PlenaProof does not opine on legal admissibility or regulatory acceptance of any specific receipt format; readers should consult counsel and their primary stablecoin regulator.

Equivalent recurring-attestation patterns exist outside the United States. The EU's Markets in Crypto-Assets Regulation (MiCA) introduced stablecoin-specific provisions effective from June 2024. Hong Kong's stablecoin licensing framework, administered by the Hong Kong Monetary Authority and the Securities and Futures Commission, is operational from 2025. Japan regulates stablecoin issuers under the Payment Services Act. Singapore has issued stablecoin guidance through the Monetary Authority of Singapore (MAS). PLENA's receipt grammar is jurisdiction-agnostic; each issuer should consult their primary regulator on jurisdiction-specific attestation requirements.

The PLENA receipt workflow

Mapping the existing PLENA architecture to the GENIUS Act attestation cycle. Each element below is an existing PLENA receipt format applied to this sector — not a new platform.

Monthly composition report receipt

A VRX-2 evidence-packet structure containing the reserve composition snapshot, hashed and timestamped via TEMPORA, with the issuer's named-officer attestation.

CEO & CFO personal certification receipt

A named-human-reviewer receipt — the existing Sworn Human Reviewer Registry model applied to executive certifications, with refusal-receipt logic if an officer declines to certify.

Refusal receipt

If an officer or external auditor declines to certify any element, PLENA's existing Refusal Receipt format records that refusal with scope and reason — without exposing private evidence.

Public verification

VRX-4 public-registry / QR verification lets a third party — regulator, journalist, customer, counterparty — check receipt status in plain language.

Correction policy

Any correction is handled under PLENA's existing Redaction / Correction Policy — corrections are public, not silent rewrites.

Hash manifest

The existing Public Hash Manifest provides SHA-256 fingerprints for audit reconciliation.

What PlenaProof is, and is not

PlenaProof is not a regulator, auditor, or law firm. This sector page describes a receipt workflow design intended to support GENIUS Act attestation obligations. It does not represent a current production integration with any payment stablecoin issuer, the OCC, FDIC, Federal Reserve, NCUA, Treasury Department, state regulator, or external auditor. Use of PLENA receipt format for stablecoin attestation requires separate engagement, pilot review, counsel sign-off, and regulatory consultation. PlenaProof complements existing audit, custody, and compliance infrastructure; it does not replace SOC 1, SOC 2, or any other audit standard.

Related PLENA receipt grammar

Publicly documented in PLENA VRX-1, VRX-2, VRX-4, and VRX-5.

PROVATEMPORAPLENA CONSERVA VRX-2 Evidence PacketsVRX-4 Public Registry / QRVRX-5 AI-Era Trust Receipts Refusal ReceiptsSworn Human Reviewer RegistryAI Oversight Receipts Finance Sector SuitePublic VerifyPublic Receipt LogPublic Hash Manifest

For permitted payment stablecoin issuers

For permitted payment stablecoin issuers and prospective issuers preparing GENIUS Act attestation workflows: PlenaProof welcomes pilot conversations. Submit through the Institutional Pilot page.