According to CoinMeta, Dunamu, the parent company of Upbit, South Korea's largest cryptocurrency exchange, has recently commissioned a major accounting firm to compare South Korean accounting standards with U.S. accounting standards. This assessment aims to evaluate the changes in financial reporting and disclosure procedures after adopting U.S. standards, which has sparked speculation about the possibility of the exchange going public in the U.S. Dunamu stated that this review is merely for evaluating potential listing pathways, and that no accounting standard conversion has been made yet, nor has the country or method of listing been determined. After completing a full share exchange with Naver Financial, the latter plans to establish a committee within one year to advance the process, with NASDAQ being considered as one of the potential options.