{"id":68831,"date":"2019-11-24t12:30:03","date_gmt":"2019-11-24t17:30:03","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=68831"},"modified":"2019-12-10t22:02:31","modified_gmt":"2019-12-11t03:02:31","slug":"high-times-at-aicpa","status":"publish","type":"post","link":"\/\/www.g005e.com\/2019\/11\/24\/high-times-at-aicpa\/","title":{"rendered":"‘high times’ at aicpa"},"content":{"rendered":"
\"\"<\/a>
click here for the full report (pdf)<\/span><\/a><\/figcaption><\/figure>\n

aicpa embraces opportunities and warns of risks.<\/strong><\/p>\n

by 卡塔尔世界杯常规比赛时间
\nthe cannabis cpa<\/a><\/em><\/p>\n

not long ago, the last thing you\u2019d expect to see on the cover of an aicpa report would be images of marijuana leaves and cash, along with a rather edgy headline: \u201cmarijuana and forensic accounting\u2014high time for cpas?\u201d<\/p>\n

more on cannabis:<\/strong>\u00a05 do\u2019s and don\u2019ts of marketing yourself as a cannabis accountant<\/a>\u00a0 |\u00a0\u00a0cannabis: thc vs. cbd critical differences<\/a>\u00a0 |\u00a0\u00a0cpa cathro goes 90% cannabiz in the bay state<\/a>\u00a0 |\u00a0\u00a0cannabis cpa readies for when maine \u2018goes recreational\u2019<\/a>\u00a0 |\u00a0\u00a0new to cannabis? maybe a joint venture is an answer<\/a>\u00a0 |\u00a0\u00a0formulating new guidance for cannabis clients<\/a>\u00a0 |\u00a0\u00a0integrity wins in cannabis accounting<\/a>\u00a0 |\u00a0\u00a0cannabiz meets intellectual property protection<\/a> |\u00a0 more > > ><\/a><\/p>\n

\"goprocpa.com\"exclusively for pro members.\u00a0<\/span><\/strong>log in here<\/a>\u00a0or\u00a02022世界杯足球排名 today<\/a>.<\/span><\/p><\/blockquote>\n

the quarterly \u201caicpa forensic and valuation services\u201d report is dedicated exclusively to the provision of services to businesses committing a federal felony, though at the state level, it\u2019s not a crime\u2026it\u2019s an opportunity.<\/p>\n

the report introduces the topic with a note that cpas are generally \u201cwell-versed in the typical federal versus state issues when it comes to taxation\u2026[but] the concept of cpas in general practice and forensic accounting working in the world of the cannabis industry takes the federal versus state issue to another level.\u201d<\/p>\n

it sure does. the medical and recreational marijuana industry is a wide-open field, but one with dark, federal clouds on the horizon. but the clouds seem to be blowing in the opposite direction. cannabis businesses are opening in 33 states, and they all need specialized accounting services.<\/p>\n

ecstasy lsd, heroin<\/strong><\/p>\n

the report kicks off with a quick history of the drug biz. the controlled substances act still considers cannabis a schedule 1 narcotic, right up there with ecstasy, lsd, and heroin. the cole memorandum, issued in 2013 by former attorney general james m. cole, opposed the federal prosecution of state-regulated cannabis businesses. but in 2018, former ag jeff sessions rescinded the memorandum and issued a memorandum indicating \u201ca return to the rule of law,\u201d prohibiting the cultivation, distribution, and possession of the stuff that states were legalizing within their borders.<\/p>\n

but then the joyce amendment prohibited the department of justice from using federal funds to interfere with medical marijuana businesses. the amendment did not, however, protect state-regulated recreational businesses.<\/p>\n

state board guidance<\/strong><\/p>\n

cpas are always concerned about disciplinary action by their state boards. of the 33 states that have legalized medical marijuana, the boards of only 12 states have issued positions or guidance on cpa responsibilities. eleven of the 12 (az, ar, co, ct, fl, md, ma, mi, nv, or and wa) generally agree that as long as the cannabis business is legal in the state, and as long as the cpa meets the ethical standards of the profession and has not been convicted of a crime, the board will take no disciplinary action. new mexico determined that it was a legal issue beyond its scope and therefore the board was not able to take a position other than recommending that practitioners seek independent legal advice or discussing the issue with the department of justice of drug enforcement administration.<\/p>\n

risks<\/strong><\/p>\n

in that cannabis is a schedule 1 drug, the report cites several risks in offering services to the cannabis industry:
\n\u2022 cpas could be subject to federal racketeering and other laws simply for collecting fees from an illegal business.
\n\u2022 professional liability insurance may not cover criminal investigations and penalties.
\n\u2022 the cannabis industry has myriad restrictions which, if breached, could compromise the legality of providing services to them.
\n\u2022 the tax rules for illegal businesses are different than those of legal businesses. (see<\/a> irs code 280(e)<\/a>.) cpas need to know what they\u2019re doing to avoid a) criminal charges, b) charges of negligence, and c) endangering the financial health of their clients.<\/p>\n

education<\/strong><\/p>\n

the report recommends extensive and ongoing education in the cannabis niche:
\n\u2022 they must conduct research and educate themselves on laws and regulations.
\n\u2022 they must stay current on changes to laws and regulations.
\n\u2022 they can review multiple articles in the journal of accountancy.
\n\u2022 they should review the many case laws regarding taxation and other issues.
\n\u2022 they should network with specialists in accountancy and also cannabis business owners and ceos.
\n\u2022 they should attend seminars and conferences for not just on related accounting issues but the general cannabis industry as well.<\/p>\n

business valuation<\/strong><\/p>\n

valuing a cannabis business can be tricky. the agricultural industry tends to use the fair value model, which values assets at fair market value. the unrealized value of cannabis plants can increase the gross margin of a company without any plants being sold. valuing plants need to take into consideration factors that could affect the ultimate sale, such as economic factors, the weather, insects, pathogens, etc., which could lead to large write-offs.
\nsince there is little history or clear guidance for valuing a cannabis business, valuations can vary widely from business to business. the value of the plants themselves is only part of the story. cpas need to look at projected cash flows and adjusted net assets.<\/p>\n

potential fraud and other risks<\/strong><\/p>\n

because of the federal illegality, most banks will not get involved in a cannabis business, not even to offer a checking account, let alone a loan. consequently, cannabis businesses have to deal with a lot of cash. they take cash from customers and pay cash for products and suppliers. they pay employees in cash. they have a lot of cash stored outside of a bank.<\/p>\n

cash is nice but it comes with an inherent risk of fraud. that potential creates complexities for the industry:
\n\u2022 the potential for fraud led the sec to issue an \u201cinvestor alert: marijuana investments and fraud.\u201d
\n\u2022 the american bankers association warns that banks face increasing risk as the industry expands.
\n\u2022 investors cannot determine financial condition with any certainty.
\n\u2022 the risk of skimming exists throughout the supply and sales chains.<\/p>\n

the report does not offer a conclusion, but the message is clear: the cannabis industry offers great potential to the accounting industry, but it\u2019s a new niche, one fraught with opportunity, obligation, and risk.<\/p>\n","protected":false},"excerpt":{"rendered":"

\"\"<\/a>
\naicpa embraces opportunities and warns of risks.<\/b>
\nby 卡塔尔世界杯常规比赛时间<\/em>
\nthe cannabis cpa<\/i><\/a><\/em><\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[2759,1905,3120,3002],"tags":[],"class_list":["post-68831","post","type-post","status-publish","format-standard","hentry","category-cannabis","category-clients-and-service","category-pro-member-exclusive","category-special"],"acf":[],"yoast_head":"\n'high times' at aicpa - 卡塔尔世界杯常规比赛时间<\/title>\n<meta name=\"description\" content=\"actionable intelligence for tax, accounting, and financial professionals\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/\/www.g005e.com\/2019\/11\/24\/high-times-at-aicpa\/\" \/>\n<meta property=\"og:locale\" content=\"en_us\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"'high times' at aicpa - 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