# USDM Reserves: Attestations

Mountain Protocol engages [Nephos Group](https://nephosgroup.co/), an accounting firm from the UK, to issue independent attestation reports. Reports are signed by ACCA registered accountants, licenses can be verified [here](https://www.accaglobal.com/uk/en/member/find-an-accountant/directory-of-member/results.html?isocountry=GB\&FirstName=Jamie\&Surname=Nuttall\&Location=\&inputcountrysuspended=\&orgid=ACCA\&orby=FNA\&ipp=5\&pn=1\&hid=\&requestcount=1).

As part of their commitment to enhanced transparency, two different attestations are issued for each month:

* **Attestation report**: attests to USDM Reserves balance, USDM issuance and USDM being fully collateralized at a point in time.
* **USDM Reserves full transactional audit**: attests that all transactions involving USDM Reserves were done in line with policies and regulations. 

Given that the "Full transactional Audit" requires a full reconciliation of the month, this report is released a couple days later than the "Attestation" report.

Please visit the official docs of Mountain Protocol for the [latest attestation postings.](https://docs.mountainprotocol.com/reference/usdm-reserves-attestations)