Accounting and the US cannabis industry: federal financial regulations and the perspectives of Certified Public Accountants and cannabis businesses owners

Table 3 Certified Public Accountants (CPAs) participating in interviews

Participant ID^a	Partner or manager within firm	Primary county or US Zip code of practice	Type of firm^b	Do you or your firm provide services to CRBs?
WACPA1	Partner	98501	Local	Yes
WACPA2	Partner	Various	Single CPA	Yes
WACPA3	Partner	98004	Local	Yes
COCPA1	Partner	81501	Single CPA	No
COCPA2	Partner	80237	National	No
COCPA3	Partner	Nation-wide	National	Yes
COCPA4	Manager	81501	National	No
COCPA5	Partner	81501	Regional	No
COCPA6	Partner	80433	Local	No
COCPA7	Partner	80433 and 81501	Local	No
COCPA8	Partner	80901	Single CPA	Yes
COCPA9	Partner	Denver	Regional	No
COCPA10	Manager	81521	Local	No
COCPA11^c	Partner	Nation-wide	Big 4	No

^aFirst two digits of participant ID represent the state, second three digits indicate the participant was a Certified Public Accountant, and last digit represents the number of the interviewee
^bChoices were: single Certified Public Accountant (CPA); local CPA firm with multiple CPAs; regional CPA firm; national CPA firm; Big 4 CPA firm; or not in public accounting
^cCOCPA11 was a partner at a Big 4 accounting firm that declined to do a phone interview but responded via email that the firm’s policy is to not serve cannabis businesses because they are illegal at the federal level

ISSN: 2522-5782