Engaging in the Cannabis Industry

要考虑什么

审查 the Statute and 行政法规. Visit the Bureau of Marijuana Regulation’s Website.

管理规则集

R 333.212 Capitalization 需求. 规则12.

1. 申请人应当披露用于经营和维护拟建大麻设施的资金来源和总额.

2. 根据国家经营许可证申请中指定的大麻设施类型,资本化总额如下:

a. Grower: Class A - $150,000.00.

b. Grower: Class B - $300,000.00.

c. Grower: Class C - $500,000.00.

d. 处理器:300000美元.00.

e. Provisioning Center: $300,000.00.

f. 证券交易委员会ure Transporter: $200,000.00.

g. Safety Compliance Facility: $200,000.00.

3. 申请人应当从下列两种来源向主管部门提供本条第(2)(a)至(g)款规定的资本化金额的证明

a. 不少于25%的流动资产用于支付运营和维护拟议大麻设施的初始费用, as specified in the application. For purposes of this subdivision, liquid assets include assets easily convertible 现金, 包括, 但不限于, 现金, 存单, 401 (k)计划, 股票, 和债券.

b. 用于支付运营和维护拟议大麻设施的初始费用的剩余资本化证明可包括, 但不限于, additional liquid assets as described in subdivision (a) of this subrule or equity in real property, supplies, equipment, fixtures, or any other nonliquid asset.

4. 的 applicant shall provide proof that there is no lien or encumbrance, except for a mortgage encumbering the real property, on the asset provided as a source of capitalization. For purposes of this subrule, if the encumbrance is a mortgage 在不动产上,申请人应当披露不动产权益减去抵押的价值.

5. 的 capitalization amounts, 来源必须由注册会计师(CPA)证明的财务报表验证. 申请人应披露任何外国资金来源和外国注册会计师或其同等机构 由境内注册会计师对境外注册会计师的有效性进行证明.

 

1. LARA Form for Attestation

2. 报告指引

Do you understand how to issue this report?

寻求如何通过教育、书面例子等提供这种参与的指导.

 

AICPA Code of Professional Conduct

1.300.010年的能力

1. 能力, in this context, means that the 成员 or 成员的 staff possess the appropriate technical qualifications to perform  专业服务 这就是 成员, as required, supervises and evaluates the quality of work performed. 能力包括对专业标准、技巧和技术的了解 涉及的主题, 以及运用这些知识进行合理判断的能力 专业服务.

2. A 成员的 履行协议 专业服务 这意味着 成员 是否有能力按照专业标准完成这些服务 然后应用 成员的 knowledge and skill with reasonable care and diligence. 然而, 成员 does not assume a responsibility for infallibility of knowledge or judgment.

3. 的 成员 是否具备在工作前按照专业标准完成服务所需的知识. A normal part of providing 专业服务 包括执行 additional research or consulting with others to gain sufficient competence.

4. 如果一个 成员 is unable to gain sufficient competence, the 成员 should suggest, in fairness to the 客户端 and public, the engagement of a competent person to perform the needed  专业的服务, either independently or as an associate. [Prior reference: paragraph .[第201条第02条]

 

AICPA Code of Professional Conduct

AICPA Nonattest services toolkit

1. How do you determine if you’re independent prior to performing an attest service? Check AICPA Code of Professional Conduct 独立 sections 1.200-1.298

2. 还有更多问题要问?  Take a course on 独立.

http://store.syxzsyq.com/Product/Details?productId = 2005

 

AICPA Code of Professional Conduct

1.000.020道德冲突

1. An ethical conflict arises when a 成员 encounters one 或两个 of the following:

a. 由于内部或外部压力而妨碍采取适当的行动

b. Conflicts in applying relevant professional standards or legal standards For example, a 成员 suspects a fraud may have occurred, 但举报涉嫌欺诈行为将违反会员维护客户的责任 保密.

2. Once an ethical conflict is encountered, a 成员 may be required to take steps to best achieve compliance with the rules and law. 在权衡可供选择的行动方针时,委员应考虑下列因素:

a. Relevant facts and circumstances, 包括 applicable rules, laws, or regulations

b. 涉及的道德问题

c. Established internal procedures

3. 该成员还应准备好为其认为适用有关规则和法律是适当的任何偏离提供理由. 如果成员无法以一种允许遵守的方式解决冲突 适用的规则和法律,会员可能必须解决任何违反的后果.

4. Before pursuing a course of action, 会员应考虑与雇用其会员的公司或组织内的适当人员进行磋商.

5. 如果成员决定不与公司或雇用该成员的组织内的适当人员协商,并且在采取所选择的行动方针后冲突仍未解决, the 成员 should consider 向他人寻求帮助以达成解决方案,或从适当的专业机构或法律顾问那里获得建议. 的 成员 also should consider documenting the substance of the issue, the parties with whom the issue was discussed, details of any discussions held, and any decisions made concerning the issue.

6. If the ethical conflict remains unresolved, 如果他或她仍然与造成冲突的事情有联系,那么他或她很可能违反了一条或多条规则. Accordingly, the 成员 should consider his or her continuing relationship with the engagement team, 特定的任务, 客户端, 公司, 或雇主. [No prior reference: new content.]

 

同行评审 需求

会计法规

行政法规

339.729 License renewal; continuing education 需求.
证券交易委员会. 729

1. 提供以下任何服务的持牌商行和独资执业者均应参加由部门规则制定并经董事会批准的同行评审计划:

a. 审计.

b. 审查.

c. Compilations that are relied upon by third parties.

2. An applicant for renewal shall submit to the department, on a form prescribed by the department and at the time of renewal, proof of peer review obtained within the 3 years immediately preceding the application.

3. 根据本款要求参加同行评审计划的公司或单独执业者应在收到不合格评级或连续第二次通过缺陷评级后30天内通知该部门. 口头 证言或文件, 或两个, 与同行评议有关的信息应被视为机密,不得向本部门披露, except in the case of a fail or second consecutive pass with deficiencies rating.

R 338.5501同行评议.

501规则.

1. 根据MCL 339,每个公司或单独执业者都需要参加同行评审计划.729(2), 应在下列情形中较早的一年内报名参加符合条件的赞助机构的项目:

a. Its initial licensing date.

b. 的 performance of services that require a peer review.

2. 在首次许可后的第二次续期或需要同行评审的服务的表现之前,不需要向部门提交同行评审的证明.

3. 的 department shall accept, as proof of compliance with MCL 339.729(2), 以电子方式提交从便利的国家委员会访问(FSBA)网站的信息.

4. 符合资格的主办机构应包括上市公司审计事务所中心(CPCAF)同行评审计划, the American institute of certified public accountants (AICPA) peer review program, national conference of CPA practitioners (NCCPAP) peer review program, and such other entities that adhere to the peer review standards defined in R 338.5102(1)(a) as determined by the board. With respect to an out-of-state 公司 required to obtain a license 根据MCL 339.728(1)(b), 同行评议主办机构经该公司在另一个州获得许可,被认为在该州有资格, 十大电玩游戏排行榜那家公司.

5. 经同行评审的持牌人不得被要求成为任何主办组织的成员.

6. Out-of-state 公司s required to obtain a peer review 根据MCL 339.728 (5), 代替报名参加由本条第(3)款所述组织主办的项目, comply with the peer review requirement applicable in the state where that 公司 is licensed, proof of which shall be furnished to the department upon the department’s request.

 

考虑你的风险

1. 责任保险

• Need to inquire about providing services to find out if the engagement will be covered

• Need to notify insurer if you do undertake the work

2. Classified as a schedule 1 drug by the FDA

3. 法律问题

 





业务人

这组常见问题和资源是由MICPA大麻产业专家小组编写的.

Interested in learning more about the Cannabis Industry? Ask a question of the panel or join the group on MICPA连接!