<p>This course will be an overview of:</p> <ul> <li>Unique accounting, tax, and compliance issues in the cannabis industry</li> <li>Legal and regulatory framework (federal illegality, IRC Sec. 280E/471)</li> <li>Seed-to-sale tracking systems and banking restrictions</li> <li>Professional and ethical considerations for CPAs</li> <li>Key accounting challenges</li> <li>Audit and compliance requirements</li> <li>Foundation for future courses on 280E, cost accounting, and audit readiness</li> </ul>