# 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) --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter: ``` GET https://docs.tangible.store/ustb/backing-asset-usdm/usdm-reserves-attestations.md?ask= ``` The question should be specific, self-contained, and written in natural language. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.