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Table 7 Comparison of reasons CPAs will not serve the industry from this study and the 2020 Owens-Ott study

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

Reasons CPAs will not serve the industry

Current study (%)

Owens-Ott (2020) study (%)

Possible federal criminal prosecution/immunity from federal prosecution/removal of cannabis from DEA Schedule I

89.2

89

Fear of losing CPA license/clear support from state board of accountancy

27.0

33

Complicated tax requirements; not willing to devote the time and resources to special technical training

17.6

44