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Table 3 Rating of risk areas according to CPAs responding to the survey. 1 = low risk and 5 = high risk

From: Ethical perspectives of certified public accountants and the cannabis industry

Risk area

Number of responsesa

Average rating

Risk due to potential professional liability coverage issues

88

3.34

Risk due to lack of technical industry training

87

3.26

Risk of federal criminal prosecution

88

2.76

Risk of losing CPA license

86

2.54

  1. aNot all 96 participants responded to these risk questions