Stacey Ferris, CPA, CFE is an Associate Director in HKA’s Forensic Accounting and Commercial Damages practice group, and an adjunct professor of accounting at the University of Maryland Smith School of Business. She teaches a self-developed course on blockchain and digital assets in the Master of Accountancy program. She is the author of the digital asset hierarchy, of which the NFT classification portion was introduced in the October 2022 edition of the AICPA’s Journal of Accountancy.