HJ Resolution 109 is a Congressional Review Act resolution to repeal SEC Accounting Bulletin 121 (SAB 121). The bulletin requires that financial institutions (including banks and exchanges) count crypto assets as liabilities on their balance sheets (to account for their risk and volatility) and to make certain disclosures regarding those risks – which the SEC identified as novel risks associated with crypto technology, gaps in regulatory oversight, and outstanding regulatory and legal questions. Consumers are being harmed by crypto assets, and the SEC is the main agency putting some limits on the crypto industry right now. A CRA could hamstring future efforts.