A Proof of Reserves audit is typically relevant for about a month, while a SOC 2 Type II report remains valid for approximately a year. A smart contract audit, up to two years.
Hacken's Q3 2026 Security & Compliance Report outlines the duration of security evidence.
Supervisors are increasingly seeking proof that controls are effective in practice.
The three financial supervisory authorities in the EU said annual penetration tests and compliance audits may no longer be enough as AI speeds up exploitation, and they encouraged continuous vulnerability scanning and dependency monitoring.
The quarter's incident data points the same way. Most losses in Q3 stemmed from attack paths that crossed the boundary of the last review: a compromised supplier, a public fix not yet deployed, or a component the review did not cover.
The report also includes:
- A comparison of five cyber-resilience frameworks: EU DORA, NYDFS Part 500, MAS, VARA, and UAE CMA.
- Updates on MiCA post-transition: the EU register expanded from 151 authorized firms on January 1 to 356 by September 30, with banks comprising 38 of the 66 additional firms added in Q3.
- Six priorities for institutions preparing for 2027, along with compliance milestones through October 2027.
Perspectives from @chainlink, @StellarOrg, @bluechip_org, @gosai_law and Europeum-EDIC operator of the @EU_EBSI.
"An audit is evidence, not a safe harbor."
— @kcgosai, Gosai Law
Read the report to plan evidence refreshes, ongoing monitoring and 2027 priorities:
913525.2K







