Crypto.com hasn't released an audited financial statement since 2022. The proof-of-reserves report from 2022 was even distanced by its auditing firm, Mazars

It's important to reiterate, as the Mazars report itself states, that this was an "Agreed-Upon Procedures engagement" and not a full financial audit (i.e., it didn't express an opinion or assurance conclusion on the financial statements as a whole).

Mazars later distanced itself from providing these types of reports for crypto firms in general.

As of today, Crypto.com has not released a more recent comprehensive financial audit report or an updated Proof of Reserves report beyond the December 2022 one.

Mazars report: https://www.ledgerinsights.com/wp-content/uploads/2022/12/Cryptocom-proof-of-reserves.pdf