MYCPE ONE

Cannabis Tax & Accounting Summit 2026: 280E, 471 & Compliance

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Conference Overview

As cannabis legalization expands across the United States, CPA firms are increasingly exploring opportunities to serve this fast-growing industry. This session examines how firms can integrate cannabis accounting and tax services into their existing practice while managing strict regulatory and compliance challenges.

Participants will gain insights into client onboarding, internal policy development, and operational considerations unique to cannabis businesses. The discussion also highlights how firms can position themselves to deliver high-value advisory services while navigating evolving tax and regulatory frameworks.

The session also provides a technical deep dive into IRC Sections 471 and 280E, focusing on cost allocation, inventory capitalization, and tax compliance strategies. Attendees will explore planning considerations for cannabis M&A transactions, including regulatory landscape and deal structuring, and learn how to reduce tax exposure while maintaining compliance.

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Continuing Education Credits

The sessions of the conference qualifies for

Qualification Credits Subject Area
CPA (US) 2 Taxes
CPA (US) 2 All
EA 2 Federal tax-related matters
EA 1 All
AFSP 2 Federal tax-related matters
AFSP 1 All
CRTP 2 Federal tax-related matters
CRTP 1 All
ORTP 2 Federal tax-related matters
ORTP 1 All
Maryland Tax Preparer 2 Federal tax-related matters
Maryland Tax Preparer 1 All
DE LPA 2 Taxes
DE LPA 1 All
LTC 2 Federal tax-related matters
LTC 1 All
IA LPA 2 Taxes
IA LPA 1 All
ME LPA 2 Taxes
ME LPA 1 All

Sessions

Nov 16th, 2026

Speakers:
Speaker Name
Renata Serban

Founder & CEO
Highly Elevated CPA

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Cannabis businesses operate within a complex tax environment where federal law, state requirements, banking concerns, and industry-specific compliance issues intersect. Tax professionals serving clients in this sector need a clear understanding of the rules that affect deductible expenses, return preparation, and professional risk.

This session examines the IRS position on allowable business deductions and federal tax return filing for cannabis-related businesses. It addresses IRC Section 280E, banking concerns, applicable tax law and case law, and the differences between federal tax treatment and state-level requirements. Participants will explore the practical challenges tax professionals may encounter when advising and preparing returns for clients operating in this industry.

Major Topics

  • Federal tax treatment of cannabis businesses
  • IRC Section 280E and limitations on deductions and credits
  • Allowable business deductions and tax-return filing considerations
  • Banking concerns affecting cannabis-industry clients
  • Federal income tax compliance and applicable case law
  • State rules and regulatory considerations
  • Professional risks when serving cannabis-industry clients
  • Federal versus state tax-filing requirements

By connecting tax rules with practical return-preparation considerations, the session helps professionals recognize compliance risks, apply relevant federal tax provisions, and approach cannabis-industry engagements with greater confidence and accuracy.


Learning Objectives

  • Identify tax regulations that affect the specific activities of cannabis-industry clients.
  • Apply applicable Internal Revenue Code provisions and case law when preparing tax returns for cannabis businesses.
  • Recognize professional and compliance risks associated with serving clients in the cannabis industry.
  • Differentiate federal tax-filing requirements from applicable state requirements.
  • Explain the impact of IRC Section 280E on deductions and credits for cannabis businesses.

Qualifies For

License details Credits Status
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-03426-26-O) 2 CE Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-02871) 2 CE Approved
Taxes for Certified Public Accountants (CPA-US) 2 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-03426-26-O) 2 CE Approved
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-03426-26-O) 2 CE Approved
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-03426-26-O) 2 CE Approved
Federal tax-related matters for LTC (Approval No. GEHNZ-T-03426-26-O) 2 CE Approved
Taxes for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Taxes for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved

Other Details

Subject Area

Taxes

Course Level

Intermediate

Instuctional Method

Group Internet Based

Pre-requisites

-

Advance Preparation

-

2:00 PM - 2:30 PM EDT

Break

Speakers:
Speaker Name
Tony Curatola


Drexel University

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Learning Objectives

Coming soon

Qualifies For

License details Credits Status
Certified Public Accountants (CPA-US) 1 CPE Approved

Other Details

Subject Area

Auditing

Course Level

Basic

Instuctional Method

Group Internet Based

Pre-requisites

-

Advance Preparation

-

Speakers:
Speaker Name
Zachary Gordon


RedFive Services

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Cannabis mergers and acquisitions require careful planning because tax and regulatory considerations can materially affect how a transaction is negotiated, structured, and documented. Unlike conventional M&A deals, cannabis transactions may involve unique federal and state restrictions, licensing requirements, and tax rules that must be evaluated from the outset.

This session examines the regulatory landscape affecting cannabis M&A transactions and the tax issues that buyers and sellers should consider when selecting and negotiating a deal structure. Topics include stock versus asset sales, transferability of assets and licenses, due diligence considerations, IRC Sections 280E and 368, and the tax treatment of earnouts and other deferred payments.

Major Topic:

  • Cannabis M&A regulatory landscape
  • Stock sales versus asset sales
  • IRC Sections 280E and 368
  • Transferability of assets and licenses
  • Cannabis M&A due diligence
  • Earnouts and deferred payment tax issues

Participants will gain a practical framework for evaluating buy-side and sell-side considerations and structuring cannabis transactions in a tax-efficient manner. The session emphasizes how regulatory requirements, transaction structure, and tax consequences interact when planning and documenting cannabis M&A deals.

Learning Objectives

  • Identify federal and state regulatory considerations that affect cannabis M&A transactions.
  • Compare stock-sale and asset-sale structures from buyer and seller perspectives.
  • Explain the relevance of IRC Sections 280E and 368 to cannabis transaction planning.
  • Assess due diligence issues involving assets, licenses, and ownership changes.
  • Evaluate tax considerations associated with earnouts and other deferred payments.

Qualifies For

License details Credits Status
Annual Filing Season Program (AFSP) 1 CE Approved
California Registered Tax Preparers (CRTP) 1 CE Approved
Certified Public Accountants (CPA-US) 1 CPE Approved
Enrolled Agents (EA) 1 CE Approved
Oregon Registered Tax Preparers (ORTP) 1 CE Approved
Maryland Tax Preparer (MRTP) 1 CE Approved
LTC 1 CE Approved
Iowa Licensed Public Accountant (IA-LPA) 1 CPE Approved
Maine Licensed Public Accountant (ME-LPA) 1 CPE Approved
Delaware Licensed Public Accountant (DE-LPA) 1 CPE Approved

Other Details

Subject Area

Taxes

Course Level

Advanced

Instuctional Method

Group Internet Based

Pre-requisites

-

Advance Preparation

-

Session Speakers

Tony Curatola
Tony Curatola


Drexel University

Nov 16th, 2026

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Zachary Gordon
Zachary Gordon


RedFive Services

Nov 16th, 2026

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Renata Serban
Renata Serban

Founder & CEO
Highly Elevated CPA

Nov 16th, 2026

View More

Frequently Asked Questions

Virtual conference with MYCPE ONE is enveloped around a theme or subject or driven towards a particular audience, and is designed to be more collaborative; with a tremendously interactive agenda, panel discussions, and gives an option to all participants being able to turn their web cameras on and participate more actively. Virtual conference offers multiple sessions over a longer time frame of more than 8 hours. Virtual conferences help build a community or initiate networking opportunities.

MYCPE ONE is seamlessly integrated with ZOOM for conducting continuing education events. Please ensure that you check the system requirements before the event starts. The system requirements are :

  • An internet connection – broadband wired or wireless (3G or 4G/LTE)
  • Speakers and a microphone (required in case of interactive sessions) – Built-in, USB plug-in, or wireless Bluetooth
  • A webcam or HD webcam - built-in, USB plug-in (required in case of interactive sessions)
  • CLICK HERE to view the System Requirements for Zoom.

There is an official break scheduled for this workshop/events. Other than the scheduled break, the in-session breaks shall be available at discretion of the speaker.

The MYCPE ONE virtual events are designed to impart education around a specific theme or subject from a basic to an advanced level, which is why we do not recommend you to leave the event in between. However, if you had to leave the event because of some unforeseen circumstances, you would be granted the credits for the sessions that you attended completely and wherein you answered all the polling questions.

The recording of the event can be made available to you, on request. You can reach out to us at support@my-cpe.com or can also let us know through live chat support if you need a recording for this event. However, the recording shall not be available for Continuing Education Credits.


During every conference the chat panel shall always be open. You can mention the issue faced by you in the chat panel and our moderator will take it up for resolution shortly. You can also reach out to our support team in the live chat support or at support@my-cpe.com



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