but the benefits outweigh the problems associated with them, so be aware that a number of significant measures will be needed to facilitate the transition to full digitalization. For the successful application of digital technologies it is necessary to study the leading experience of foreign countries. It is noted that it is necessary to create new legislation for regulatory and legal regulation of accounting on the basis of blockchain and make changes to existing ones. It is analyzed which normative-legal acts regulating accounting need to be improved first of all. When forming the legal framework, it is important to involve scientists, chief accountants and auditors so that they participate in the development of standards, conducting active research work in this area. According to experts, the cost of implementing the technology is quite high, because it requires significant material and energy costs. The main factors influencing the cost of blockchain implementation are presented.The transition to a blockchain system will provide a number of incentives for the accounting profession, as it has the potential to influence how the blockchain will be implemented and used in the future. It is emphasized that accountants, teams, management and government agencies that implement the blockchain and make decisions based on data obtained from the blockchain will need new skills to adapt to changing environments. Therefore, this transformation should involve the interaction of business and government, be gradual, and prevent negative consequences. Ключові слова: блокчейн; організація потрійного обліку; зміна постулатів; інноваційна трансформація.