The choice of the topic of the article is caused by rapid growth of popularity of cryptocurrencies used not only in legal settlements and investments, but also in the shadow economy, facilitating deterioration of the criminal situation. The article reviews types, legal status, advantages, and risks of cryptocurrencies. Special attention is paid to the methods of conducting a forensic accounting examination, including the list of documents required for analysis and the issues the expert may be required to solve. The authors offer recommendations for making data systematization worksheets to improve visual expression and reliability of expert findings.