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Summary
The most critical subjects covered in our audit are asset solvency, functional correctness, accounting, and access control. Security regarding asset solvency and accounting is high. There can be small accounting mismatches. However, these can be fully mitigated through off-chain processes (see Tick-accrual Mismatch on New Deposit). Functional correctness is high after Duplicate Inputs Can Overwrite Storage has been fixed. Security regarding access control is high.
In summary, we find that the codebase provides a high level of security.
It is important to note that security audits are time-boxed and cannot uncover all vulnerabilities. They complement but don't replace other vital measures to secure a project.
About Plusplus Custody
Plusplus AG implements an on-chain custody system intended to centrally hold and administer assets, with clearly split accounting per id.