Account Login

(enter last name or firm name)

Contact Information

Board Member & Staff Info

Meeting Schedule & Minutes

Financial Report

Newsletter Archive


Board Strategic Plan

New Law Changes

New CPA Exam 2024

CPA Exam Instructions

CPA Exam Scores

CPA Exam Application

Required Education

Re-Print Your NTS

NASBA Payment Coupon

Candidate Exam Tips

Foreign Evaluation Providers

License Application Status

Licensing Requirements

Experience NEW

In State Form Registration

Out of State Information


Account Login

CPE Audit

License Renewal

Continuing Education Req.

Peer Review Req.

Ethics Requirement

Forms & Applications

Contractors Board Affidavit

Code of Conduct Client Records

Public Records Request

License & Exam Verification

Marijuana Industry

Practice Continuation Resource

Language Access Plan

Related Websites

State of Nevada Website

Privacy Policy

Home|Online CPE Audit|Forms & Applications|Code of Professional Conduct|Statutes|Regulations

Providing Services to the Marijuana Industry


Adopted and published November 16, 2015

Since the passage of Nevada's medical marijuana initiative in 2013, questions have arisen regarding the dichotomy between state law and federal law and how the Nevada State Board of Accountancy (Board) will address services provided to the marijuana industry. Pending changes to the federal marijuana enforcement policies, the Board offers the following guidance:

The decision to provide professional services to the marijuana industry is a business decision for individual licensees and registered firms. The Board cautions that those licensees or firms that choose to provide services of any kind to this industry should diligently address the potential risks and uncertainties involved, including but not limited to the continued uncertainty surrounding enforcement of applicable federal drug laws and related provisions of the Internal Revenue Code.

After careful consideration, the Board has determined that Nevada licensees and firms that elect to provide services to the marijuana industry legalized in any state in which the licensee practices will not face action by the Board based solely on the fact that the licensee or firm is providing such services. However, licensees are reminded that the federal government views such activity as a federal criminal offense. The Board's position does not negate the possibility that disciplinary action may be taken by the Board should a licensee be found guilty of a federal criminal act.

All licensees should be reminded that any and all professional services provided are subject to the same professional standards, laws and rules applicable to all other professional services provided by the licensee or firm.

Board Contact
Viki Windfeldt, Executive Director
Phone: (775) 786-0231

©2023 Nevada State Board of Accountancy - Ph: 775-786-0231 Disclaimer|Complaints|Privacy Policy|Contact Information

The Nevada State Board of Accountancy is funded from license fees collected from our licensees. The Nevada State Board of Accountancy does not receive funds from the State General Fund.