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Table 5 Industry risks identified by CPAs who serve vs CPAs who do not serve the industry

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

Question

Mann-Whitney U test (p-value)

Risk of federal criminal prosecution

438.5 (0.004)

Risk of losing CPA license

347 (0.0003)

Risk due to lack of technical industry training

639.5 (0.45)

Risk due to potential professional liability coverage issues

418.0 (0.0002)