#CryptoRoundTableRemarks The SEC roundtable features a discussion about DeFi, code, and regulation. SEC Chair Atkins says that engineers should not be held liable for how others use their code. Atkins emphasized purpose over accountability.

Hester Peirce's notion of code as protected speech under the First Amendment provides legal context, while Erik Voorhees sees smart contracts as a step toward decentralized finance.

DeFi developers should prioritize open-source transparency, but regulation should evolve to hold intermediaries accountable where purpose or negligence is obvious, balancing innovation and oversight.