Independent verification. Every day.
Daily third-party reserve attestations from Accountable, served via public API. Periodic BVI issuer and Cayman SPC structure attestations and operational-controls reviews on top. Plus the full document pack, BVI and Cayman legal opinions, SOC 2, DPA, available under NDA in one business day.
Request the full pack
BVI and Cayman legal opinions, SOC 2 status, audit reports, pen-test plan, AML policy, DPA. One business day turnaround under signed NDA. Cite artifact IDs in your request to scope quickly.
Daily Attestation Reports
Public reports. Every report is produced independently by Accountable and served via public API the same day. No NDA, no waitlist.
| Report Date | Period | Type | Auditor | Download |
|---|---|---|---|---|
| May 8, 2026 | May 8, 2026 · 00:00 UTC | Reserve Attestation | Accountable | How to access |
| May 7, 2026 | May 7, 2026 · 00:00 UTC | Reserve Attestation | Accountable | How to access |
| May 6, 2026 | May 6, 2026 · 00:00 UTC | Reserve Attestation | Accountable | How to access |
| May 5, 2026 | May 5, 2026 · 00:00 UTC | Reserve Attestation | Accountable | How to access |
| May 4, 2026 | May 4, 2026 · 00:00 UTC | Reserve Attestation | Accountable | How to access |
| May 3, 2026 | May 3, 2026 · 00:00 UTC | Reserve Attestation | Accountable | How to access |
Our Independent Verifier
One specialised third-party firm across all four attestation areas. SOC 2 Type II is run separately by an independent SOC 2 auditor.
Accountable
Sole attestorSpecialised independent verification provider for tokenized asset issuers. Performs the daily reserve attestation, the cryptographic audit of the Merkle-tree proof of reserves, and the periodic BVI issuer and Cayman SPC structure reviews alongside operational controls. Attestation data is served publicly via the Accountable API.
Engagement type: Agreed-Upon Procedures (AUP) and attestation engagements. Scope and limitations disclosed on the face of each report.
Four Areas of Attestation
Each monthly cycle covers one of these four areas, ensuring the full trust stack is independently verified every quarter.
Reserve Attestation
Independent verification that total on-chain Flo token supply is fully backed 1:1 by custodied positions at Interactive Brokers and Alpaca. Covers stocks, treasury yield, commodities, FX, ETFs, fixed income, and private credit across every supported chain.
SPC Verification
Confirmation that Flo Capital SPC remains a properly structured Segregated Portfolio Company under Cayman Islands law, with the trust-like shareholding and independent director in good standing. Paired with confirmation that Flo Global Markets Ltd. (BVI), as issuer and sole investor in the SPC, remains in good standing and that the note program documentation is current and consistent with the on-chain register.
Proof of Reserves
Cryptographic audit of the Merkle-tree-based proof of reserves system. Verifies that the on-chain root hash correctly represents all liabilities and that none are omitted from the tree.
Controls Review
Assessment of operational controls including access management, key custody, multi-sig governance, incident response readiness, and change management.
Legal & Regulatory
Under NDACorporate documents, legal opinions, regulator correspondence. Request by artifact ID.
FMA-approved base prospectus + supplements (Liechtenstein)
Base prospectus for the structured-note program, filed with and approved by the Liechtenstein Financial Market Authority (FMA). Passportable across the European Economic Area under the EU Prospectus Regulation. Includes program-level supplements per series and annual updates.
Certificates of Incorporation · BVI and Cayman registry extracts
Incorporation documents for Flo Global Markets Ltd. (BVI), the issuer entity, and Flo Capital SPC (Cayman), the asset-holding Segregated Portfolio Company. Confirms entity status, single-purpose charter at the SPC, independent director appointment, and the trust-like shareholding arrangement.
Note program · Offering memorandum · Terms & conditions
Governing documentation for the blockchain-based structured notes, security tokens governed by Swiss law. Defines the instrument, the reference underlying, holder entitlements, transfer mechanics, and the on-chain / off-chain register model.
BVI and Cayman legal opinions (addressee-specific)
Opinion letters covering corporate existence and due authorisation for both Flo Global Markets Ltd. (BVI) and Flo Capital SPC (Cayman), note program enforceability against the BVI issuer, structure bankruptcy remoteness of the SPC, and the trust-like shareholding arrangement. Issued on counsel letterhead to named addressee.
US securities memo
Analysis of US distribution under Reg D / Reg S and the offering's posture for non-US users.
Brazil distribution memo
Analysis of CVM regime, distribution constraints, and the licensed-partner structure for Brazilian end users.
Compliance & Data
Under NDASOC 2 status, pen-test plan, AML / sanctions policy, DPA template.
SOC 2 Type II report (or bridge letter)
SOC 2 Type II is in progress, Year-1 observation window under way. Bridge letter and final report available on completion.
Penetration test plan
Scope, scheduled testing windows, and chosen firm for initial and ongoing third-party pen tests across application and infrastructure. Executive summaries shareable post-test under NDA.
AML & sanctions policy
Entity-level AML program at the BVI issuer layer (Flo Global Markets Ltd.), AML officer structure, OFAC / EU / UK / UN sanctions screening methodology, and contract-level denylist enforcement.
Data Processing Agreement (template)
Standard DPA for partners whose distribution reaches EU or UK data subjects. SCCs included where needed for onward transfer.
Smart Contract
Under NDA for drafts; audit reports publicArchitecture documentation and the four independent audit reports.
Smart contract architecture
Architecture document covering mint controller, redeem controller, position ledger, bridge adapter, and the sanctions-enforcement hooks. Published diagrams and state machines.
Smart contract audit reports (4×)
Independent audit reports from Sherlock, Halborn, Cantina, and Cyfrin. Issues categorised by severity, remediation status, and retest confirmation.
Reserves
PublicAttestations are public. Request the bundle or browse the monthly table above.
Most recent proof-of-reserve attestation
Latest daily attestation, served via the public Accountable API. Total tokens per series, total underlying by CUSIP, 1:1 reconciliation, independence statement.
Historical attestations (trailing 12 months)
Trailing 365 days of daily attestations with auditor cover letters. Queryable via the Accountable API or downloadable as a date-range bundle.
How to Request
Artifacts under NDA are shared on a named-addressee basis. The process is designed to take one business day.
Email compliance@flo.finance
Cite artifact IDs (L-03, C-01, etc). Include the counterparty entity and the signatory who will execute the NDA.
Mutual NDA
We send our standard mutual NDA. Turnaround is typically a few hours. We accept reasonable markups.
Receive materials
Artifacts delivered via secure share to named recipients. For legal opinions, counsel issues the letter on letterhead to the named addressee.
Follow-up call
Optional review call with our legal and security leads to walk through anything your team flags.
12× per year vs industry standard 4×
Most protocols publish quarterly attestations at best. Flo publishes monthly, giving you 3× the assurance touchpoints and significantly reducing the window of unverified operation.