Federal Cannabis Accounting & Tax · For Practitioners

Become the cannabis accountant operators can't afford to lose.

A federal-first certification curriculum built by a licensed CPA — teaching the §280E strategy, §471 COGS methodology, and defensible systems that turn a complex niche into a premium-fee practice.

20Modules across two tracks
1,000+Assessment questions
100%Federal · all 50 states
Most cannabis businesses overpay federal taxes by six figures. Not because they're doing anything wrong — because their accountant didn't know what they didn't know. This curriculum closes that gap.
Built by a practitioner, not a publisher

Institutional rigor, applied to the hardest niche in tax.

Cannabis accounting is a field where documentation is the defense and where there is no established playbook to inherit. It demands the discipline of audit, the depth of corporate accounting, and the ability to build systems from the ground up.

That's exactly the background behind this curriculum — distilled into a structured path any bookkeeper, EA, or accountant can follow to serve cannabis clients with confidence.

G

Led by a licensed CPA

GAC Advisory LLC

A virtual advisory practice led by a licensed CPA, serving cannabis operators and practitioners nationally.

  • Big Four audit — defensible documentation under the highest standards
  • Corporate accounting in high-growth technology
  • Regulatory & financial reporting at the world's largest asset manager
  • Built accounting systems from the ground up at a private-markets affiliate
The §280E Reality

Under §280E, ordinary deductions vanish — and effective tax rates soar.

For adult-use operators this is still the federal reality after the April 2026 rescheduling — and where §280E no longer applies, the work shifts to segregating expenses and defending the position. Either way, the expertise is what operators pay for.

50–80%
Effective federal tax rates cannabis businesses can face
$0
Tax benefit from rent, salaries & marketing under §280E
§471
The COGS framework that is the practitioner's only defense
The Curriculum

Four ways to build your cannabis practice.

Start free, build your foundation, or go all the way to Cannabis CFO. Every tier is 100% federal and built around real, defensible systems.

Most practitioners start with Track 1 — Foundation.
Lead-in · Free Guide

Essentials Guide

$47 · credited toward Track 1

The 36-page federal foundation every accountant needs before taking a cannabis client.

  • §280E, §471 COGS & chart of accounts
  • Readiness scorecard + 30-question self-assessment
Get the guide →
Most Advanced Advanced · CPA & CFO

Track 2 — Advanced

$1,997 · advanced certificate

For CPAs and advisors building a high-value practice — tax strategy through M&A readiness.

  • 10 advanced modules · 500+ questions
  • Operator analysis, QoE, valuation & exit
  • Summit M&A capstone + transaction tools
View Track 2 →
Complete · Best Value

Full Certification Bundle

$2,497 · save $249

Both tracks, every template, and the complete practice launch kit — the entire path.

  • Track 1 + Track 2 + all templates
  • Both certificates & final exams
  • Optional community & quarterly Q&A
View the bundle →
Go State-Deep · $297 each

The curriculum is 100% federal. State modules add jurisdiction-specific depth on top — available as add-ons to any track.

One client saved from a single six-figure §280E mistake pays for this curriculum many times over.

Inside the Curriculum

Twenty modules. A real, defensible syllabus.

This isn't theory. Every module is built around worked examples, a test bank, and the templates and workpapers a practitioner actually uses on a live engagement.

Track 1 — Foundation

10 MODULES · CERTIFICATE
01
The Cannabis Industry
An accountant's orientation to the landscape
02
IRC §280E Deep Dive
The statute, the cases, the dollar impact
03
IRC §471 & COGS Methodology
Full-absorption costing and allocation
04
Chart of Accounts & GL Discipline
QBO-ready, all five license types
05
Inventory & Cycle Counts
Defensible inventory accounting
06
Banking & Cash Management
Controls for cash-intensive operations
07
Entity Structures
Federal tax classifications & §280E
08
Federal Tax Compliance
The full filing & reporting framework
09
Federal Return Preparation
End-to-end, with workpapers
10
Capstone — Mock Engagement
A complete federal client, start to finish

Track 2 — Advanced

10 MODULES · CPA & CFO
A1
Multi-State Operations
Conformity & consolidated complexity
A2
Advanced §280E Strategy
The tax-savings playbook
A3
Operator-Type Analysis
KPIs & financial analysis by license
A4
Cannabis CFO Advisory & FP&A
13-week cash flow & the CFO role
A5
Audit Defense & Exam Readiness
Surviving an IRS examination
A6
Due Diligence & QoE
Quality of earnings & normalization
A7
Valuation & Capital Markets
§280E-adjusted valuation
A8
Acquisition & Exit Readiness
Sell-side preparation
A9
Practice Management & Scaling
Pricing, opportunity, growth
A10
Summit Capstone — M&A
Operator to acquisition-ready
The Founding Cohort

Be among the first certified.

Cannabis accounting specialization is still rare — which is exactly the opportunity. The practitioners who certify now will be the established names operators are referred to as this industry matures.

A first-mover edge

Specialists are scarce and the referral network is small. Early expertise compounds into reputation.

Premium-fee positioning

Specialized cannabis work commands a meaningful premium over generalist bookkeeping — you're pricing expertise, not hours.

Built on real systems

Every module ships with the methodology, templates, and workpapers — so you finish ready to take a client, not just informed.

Early students help shape the program — and earn a place among the founding practitioners of the Academy.

Join the cohort
The Path

From first client to Cannabis CFO.

A structured progression — each stage builds on the last, exactly the way a real practice grows.

01

Orient

The free guide grounds you in §280E, COGS, and the cannabis landscape.

02

Build the foundation

Track 1 gives you the systems: methodology, charts of accounts, workpapers.

03

Advance

Track 2 adds analysis, valuation, and M&A readiness for premium engagements.

04

Specialize

State modules and the Cannabis CFO credential set you apart anywhere.

Common Questions

What practitioners ask before specializing.

No. The curriculum is built for bookkeepers, enrolled agents, and accountants at every credential level. What matters is specialized knowledge of §280E, §471, and the documentation discipline the work demands — not a particular license.

Providing accounting and tax services to state-licensed cannabis businesses is widely practiced. Practitioners should understand the federal context, maintain clean documentation, and apply professional judgment — which is precisely what this curriculum teaches. It is educational and not legal advice.

More than ever. In April 2026 the DOJ moved state-licensed medical cannabis to Schedule III, lifting §280E for those operations — but adult-use remains Schedule I and fully subject to §280E, and a broader DEA rescheduling hearing only begins June 29, 2026. That leaves a genuinely complex transition: dual-license operators must segregate expenses between medical and adult-use, prior-year positions may need revisiting if retrospective relief is confirmed, and Treasury guidance is still pending. A period of change is exactly when operators need a practitioner who understands both the old rules and the new — not less.

Because the single most important number on the return — the line between COGS and operating expense — is computed differently, documented differently, and audited more aggressively than in any other industry. A generalist applying ordinary methods produces an indefensible return.

Specialized cannabis work commands a meaningful premium over generalist bookkeeping, because you're managing six-figure tax exposure and audit risk. A single client engagement typically returns the cost of the curriculum many times over — and the Foundation track includes a service-tier pricing framework so you can price the expertise appropriately.

Start Here · Free Lead-In

Not sure where you stand? Start with the guide.

The Cannabis Accounting Essentials Guide gives you the federal foundation, a readiness scorecard to assess yourself honestly, and a clear next step — with your $47 credited toward Track 1 when you continue.

Get the Guide
36-Page Federal Guide
Cannabis Accounting Essentials
$47
Credited in full toward Track 1
Download now