Best 7 Tax Solutions for Dispensaries – Expert Comparison 2025
2026 update: what rescheduling changed for 280E (reviewed October 2026)
Effective April 22, 2026, a DOJ/DEA final order moved marijuana covered by a qualifying state medical license (and FDA-approved marijuana drugs) to Schedule III. Section 280E only applies to Schedule I and II substances, so state-licensed medical cannabis activity is generally no longer subject to 280E going forward. Adult-use cannabis remains in Schedule I and fully subject to 280E. The DEA proceeding to reschedule all marijuana was temporarily stayed in October 2026, and Treasury/IRS guidance on transition years and mixed medical/adult-use businesses is still pending.
This article was written before the order took effect. Check where your business stands in about a minute.
Finding the right support for managing cannabis business finances can feel overwhelming with so many options and so many rules to consider. Some services offer hands-on expertise from industry specialists while others focus on practical resources and deep guidance for navigating complex requirements. Whether you want a trusted advisor, a comprehensive knowledge hub, or new tools to stay ahead of regulations, each solution brings a different approach to the challenges of cannabis accounting and compliance. Exploring these paths can reveal what truly matches your needs and brings clarity to your business.
Table of Contents
- Cannabis Business Minds
- Green Growth CPAs
- Dope CFO
- BG Medical Group (bgm)
- Polston Tax
- 420Accountant
- Higher Yields Cannabis Consulting
Cannabis Business Minds
At a Glance
Cannabis Business Minds is a specialized informational platform delivering expert guidance on cannabis accounting, tax planning, financial reporting, and legal compliance for industry professionals and business owners. Its content is designed to empower cannabis finance professionals with practical, up-to-date guidance so they can navigate regulatory complexity and prepare for tax season and audits with confidence. The site prioritizes education over productization — a deliberate choice that favors depth over bells and whistles.
Core Features
The platform provides expert articles on cannabis accounting, tax planning, and financial reporting, along with step-by-step guides on accrual accounting, revenue recognition, budgeting, and bookkeeping. It offers legal and regulatory compliance advice, explicitly including IRS 280E considerations, and practical tips aimed at reducing financial risk and improving operational clarity. The emphasis is on clear, actionable instruction rather than interactive automation — ideal when you need reliable knowledge, checklists, and framework-based workflows.
Pros
- Comprehensive, in-depth guides: The site publishes detailed walkthroughs on essential cannabis accounting topics so finance teams can implement compliant practices with fewer assumptions.
- Compliance-first focus: Articles interweave regulatory guidance and risk management, helping you prioritize audit readiness and legal compliance.
- Tailored educational resources: Content is explicitly designed for cannabis industry professionals, ensuring relevance to dispensaries, cultivators, and cannabis finance roles.
- Current, expert-driven insights: The platform keeps industry-specific financial practices and regulations front and center to help users stay informed and make timely decisions.
- Designed for financial professionals: The site’s structure and tone are targeted to help accountants and CFOs succeed in a regulated industry environment.
Who It’s For
Cannabis Business Minds is built for cannabis business owners, finance professionals, and accountants who need deep, practical guidance on financial management and regulatory compliance. If you run a dispensary, manage accounting for a cultivation operation, or advise cannabis clients on tax and audit matters, this resource gives you the frameworks and checklists you need to act decisively. It assumes some familiarity with accounting terminology, so it’s best for users ready to implement professional-level advice.
Unique Value Proposition
What sets Cannabis Business Minds apart is its singular focus: it’s not a general accounting blog repackaged for cannabis — it’s a repository of cannabis-specific financial knowledge. That specialization yields densely practical content on tax planning, bookkeeping conventions, revenue recognition, and IRS 280E compliance that generalist resources simply do not cover with the same granularity. Because the site prioritizes education over tools, it becomes a trusted reference you return to when complex questions arise, rather than a transient how-to article. This depth-driven approach gives finance teams a reproducible playbook for compliance and financial clarity, positioning Cannabis Business Minds as the go-to knowledge base for disciplined, regulation-aware professionals.
Real World Use Case
A dispensary owner follows step-by-step guides to align bookkeeping and revenue recognition with IRS 280E considerations, producing financial statements that stand up to tax filing scrutiny and audit review. The owner uses budgeting and accrual accounting guides to improve cash forecasting and reduce unexpected tax liabilities.
Pricing
Not specified on the website
Website: https://cannabisbusinessminds.com
Green Growth CPAs
At a Glance
Green Growth CPAs is a results-driven CPA firm that emphasizes personalized, accessible support and fast turnaround for clients across multiple industries, including cannabis. Their team highlights over 65 years of collective tax experience and a broad service set that spans accounting, tax, audit, and advisory. Bottom line: if you want a relationship-focused CPA firm that combines industry-specific know-how with strategic planning, Green Growth CPAs is worth serious consideration. It’s not a one-size-fits-all offering — it’s tailored expertise.
Core Features
Green Growth CPAs centers its offering on trusted tax planning, financial reporting, and advisory services paired with industry-specific audit approaches. The firm advertises comprehensive accounting and financial services and emphasizes deep tax experience (more than 65 years collectively). They serve a wide array of sectors — nonprofit, payroll, life sciences, real estate, technology, and cannabis — which suggests competency across regulatory environments and reporting needs. The stated strengths are strategic, forward-thinking solutions designed to help businesses grow sustainably while keeping compliance and long-term planning top of mind.
Pros
- Experienced CPA team with industry expertise: The firm highlights 65+ years of collective tax experience, signaling seasoned professionals who understand complex tax landscapes.
- Personalized, tailored solutions for clients’ goals: Green Growth CPAs emphasizes relationship-driven work, adapting services to specific business objectives rather than offering generic packages.
- Fast and reliable deliverables: The firm promises quick turnaround and dependable deliverables, which is vital when tax deadlines and cash-flow decisions are pressing.
- Clear and empowering communication: They claim clear, accessible communication to help clients make smarter business choices, which reduces confusion around complex accounting issues.
- Wide range of industry-specific services: Serving diverse sectors, including cannabis, indicates practical experience with industry-specific compliance and reporting challenges.
Cons
- The website does not specify pricing details: Without clear pricing, it’s difficult to compare cost-effectiveness or budget for ongoing services.
- Limited information on digital tools or online platform features: The public-facing materials don’t describe client portals or accounting tech stacks, leaving questions about workflow and real-time access.
- Potentially limited geographical service focus (not specified): The site doesn’t clarify service regions, which may be relevant if you need local state-level tax representation or multi-state coverage.
Who It’s For
Green Growth CPAs is best for business owners and finance leaders seeking an experienced, hands-on CPA partner who values tailored strategies and timely responses. It suits organizations that need industry-specific CPA services — think nonprofits, real estate firms, tech companies, and cannabis operators — and who prefer a collaborative advisor rather than an off-the-shelf provider.
Unique Value Proposition
Green Growth CPAs sells relationship-driven, industry-aware accounting and tax expertise backed by decades of collective experience. Their value is in combining compliance-first audit and tax work with advisory services designed to support sustainable growth and clearer decision-making.
Real World Use Case
A cannabis cultivation business engages Green Growth CPAs to navigate complex tax rules, ensure regulatory compliance, and develop a tax-aware growth plan. The firm’s industry exposure helps the client reconcile reporting nuances and structure finances to support scaling operations.
Pricing
Quote-based (pricing not specified on website).
Website: https://greengrowthcpas.com
Dope CFO
At a Glance
Dope CFO is a focused, practitioner-led network that trains and supports accounting professionals to serve cannabis and CBD businesses. With a nationwide roster of 500+ specialists and more than 100 hours of video instruction, it’s built to turn general CPAs, bookkeepers, and tax pros into compliant, market-ready cannabis accountants. If you want structured tools, community access, and industry-specific compliance guidance, Dope CFO delivers—but it requires time and membership investment to realize the value.
Core Features
Dope CFO combines people, education, and practical deliverables. The program includes a nationwide network of accountants, a deep training library (100+ hours), and ready-to-use workpapers, templates, and charts of accounts tailored to cannabis and CBD operations. It also offers systems for cost accounting, inventory tracking, and COGS management, plus bi-weekly Q&A webinars and an elite community for ongoing problem-solving. Members get onboarding/process templates, client acquisition tools (offer letters and quotes), and continuous regulatory updates. The platform supports multiple industry niches including cultivation, processing, manufacturing, retail, and distribution.
Pros
- Comprehensive, industry-specific training: The program’s 100+ hours of video instruction is designed specifically for cannabis and CBD accounting, so you learn compliance and tax nuance rather than generic accounting theory.
- Large, experienced network: With over 500 professionals, members can tap a broad pool of CPAs, CFOs, tax attorneys, and bookkeepers for peer support and referrals.
- Practical, ready-to-use deliverables: Pre-made workpapers, templates, and charts of accounts let you implement compliant processes quickly without starting from scratch.
- Tools focused on cost accounting and inventory: Systems for COGS management and inventory tracking address two of the most critical pain points for dispensary accounting.
- Ongoing education and community support: Bi-weekly Q&A webinars and continuous updates help you stay current with shifting regulations and tax code interpretations.
Cons
- Requires significant time commitment: Completing the training and consistently applying the procedures takes real time and effort, which may be challenging for busy practitioners.
- North America–centric focus: The curriculum and compliance guidance are tailored to North American cannabis and CBD markets, making it less relevant for international accountants.
- Membership and update costs likely required: The program’s ongoing access to tools, community, and regulatory updates appears to involve membership fees, which adds to long-term costs.
Who It’s For
Dope CFO is aimed at accounting professionals—CPAs, CFOs, bookkeepers, and tax attorneys—who want to specialize in the cannabis and CBD vertical. It’s ideal for practitioners who are willing to invest time in structured training and who need practical templates and a referral-ready network to quickly onboard dispensary clients.
Unique Value Proposition
Dope CFO’s strength is the combination of depth (extensive training) and practicality (ready-made workpapers and client acquisition tools) wrapped in an active professional network. That mix shortens the ramp-up time from general accounting practice to a compliant cannabis specialist.
Real World Use Case
An accountant completes Dope CFO’s coursework, implements the provided charts of accounts and inventory processes, and uses the client acquisition templates to sign a local dispensary. With the network’s COGS tools and webinar support, they optimize inventory accounting and help the dispensary reduce tax exposure while maintaining GAAP-compliant records.
Pricing
Not specified on the website; likely involves program enrollment fees and ongoing membership costs.
Website: https://dopecfo.com
BG Medical Group (bgm)
At a Glance
BG Medical Group (bgm) is a nationally recognized collective of entrepreneurial-minded advisors offering a full suite of financial services for businesses and individuals. Bottom line: bgm combines accounting, tax, wealth management, and financial planning into relationship-centered, ongoing advisory—ideal if you want a single partner to manage interconnected financial needs. Pricing transparency is limited on the website, so expect to request a quote before you can compare costs.
Core Features
BG Medical Group delivers comprehensive financial solutions through a multidisciplinary team of accountants, tax professionals, and wealth managers. Core capabilities include accounting and tax services, wealth and financial planning, personalized ongoing advising, and educational resources such as webinars and articles to keep clients informed. As a licensed CPA firm, bgm can also provide attest services, supporting compliance and formal reporting requirements.
Pros
- Holistic financial services tailored to diverse client needs: bgm packages tax, accounting, wealth management, and planning so you can coordinate strategy across business and personal finances.
- Experienced team with extensive expertise: The firm’s multidisciplinary staff offers depth across tax compliance, accounting operations, and wealth advisory.
- Focus on relationship and service quality: Emphasis on relationship-centered service suggests proactive communication and continuity rather than transactional engagements.
- Educational resources and up-to-date insights: Regular webinars and articles help clients stay current on regulatory and planning topics.
- Licensed CPA firm providing attest services: The ability to deliver attestations adds credibility for clients who need audited statements or formal compliance documentation.
Cons
- Specific pricing details not provided on the website: Lack of transparent pricing means you’ll need to contact bgm to understand fees and compare value.
- Limited information on client onboarding process: With few public details on how new engagements are started, prospective clients may be uncertain about timelines and setup steps.
- Potentially high-cost services for some clients: Given the breadth of services and senior expertise, smaller or cost-sensitive clients might find fees to be above their budget.
Who It’s For
Entrepreneurial-minded professionals, business owners, and wealth-focused individuals who want comprehensive, ongoing financial guidance will find bgm well suited to their needs. If you prefer a relationship-driven advisor to coordinate tax planning, accounting, and long-term financial strategy, bgm aligns with that model.
Unique Value Proposition
bgm’s unique value is the integration of licensed CPA capabilities with relationship-centered advisory across both business and personal finance. That combination enables a coordinated approach to compliance, tax optimization, and wealth planning under a single advisory roof.
Real World Use Case
A small business owner partners with bgm for tax planning, accounting, and future financial strategy to support business growth and personal wealth management; bgm provides ongoing advice, compliance support, and educational touchpoints to keep the owner aligned with long-term goals.
Pricing
Not specified on the website
Website: https://bridgewestcpas.com
Polston Tax
At a Glance
Polston Tax is a specialized tax resolution and accounting firm focused on resolving IRS and state tax problems for individuals and businesses since 2001. Their team of more than 100 tax attorneys, CPAs, and accountants delivers a methodical, personalized process from consultation to resolution. They offer a broad menu of services—liens, offers in compromise, penalty abatements, bookkeeping, and return preparation—backed by industry-specific experience. In short: strong expertise and a comprehensive approach, but limited public pricing and unclear digital tooling.
Core Features
Polston Tax provides end-to-end tax resolution services including lien releases, installment agreements, offers in compromise, audit representation, and penalty abatement. The firm also manages tax and accounting needs such as bookkeeping, tax planning, and return preparation, and offers a free consultation to assess cases. They emphasize a personalized, step-by-step process and bring industry-specific expertise for sectors like construction, oil & gas, and transportation, enabling tailored strategies rather than one-size-fits-all solutions.
Pros
- Large, experienced team: Polston Tax employs over 100 professionals including tax attorneys, CPAs, and accountants, which supports complex case handling and depth of expertise.
- Wide range of resolution services: The firm covers many specific tax problems—audits, liens, levies, penalties, and negotiation pathways—so you can consolidate representation in one place.
- Longstanding focus: Operating since 2001 with a sole focus on tax resolution gives them institutional knowledge and an established reputation in the space.
- Comprehensive workflow: Their approach combines research, negotiation, and planning, which helps move cases from diagnosis to practical resolution in measurable steps.
- Industry-specific knowledge: Experience with construction, oil & gas, and transportation means they understand sector nuances that often affect tax treatment and negotiation strategy.
Cons
- No public pricing details: The website does not provide specific pricing information, which makes budgeting and vendor comparison difficult without a consultation.
- Cost variability: Services may vary widely depending on individual facts and case complexity, so final fees can be unpredictable until the firm assesses the situation.
- Unclear digital service options: There is no clear information about online portals or digital tools, which may be a drawback for clients who prefer remote, tech-enabled case tracking.
Who It’s For
Polston Tax is best for individuals or small to mid-sized business owners who face IRS or state tax problems—liens, garnishments, audits, unfiled returns, or payroll tax issues—and want dedicated, specialist representation. If you need hands-on negotiation with taxing authorities and prefer a firm with deep tax-resolution focus, Polston Tax fits that need.
Unique Value Proposition
Polston Tax’s core value is specialization: a long track record (since 2001) combined with a sizable, multidisciplinary team that delivers tailored, stepwise resolutions for complex tax matters. They bring sector-specific insight and a full-service model from bookkeeping to audit representation.
Real World Use Case
A business owner with significant tax debt and active IRS liens hires Polston Tax to negotiate an installment plan or an offer in compromise; the firm conducts research, crafts negotiation strategy, coordinates required filings, and represents the client through resolution.
Pricing
Pricing information is not specified on the website; potential clients are encouraged to contact the firm for a consultation. This effectively makes pricing quote-based.
Website: https://polstontax.com
420Accountant
At a Glance
420Accountant is a domain-for-sale listing rather than an operational product or service. If you want a short, memorable domain that pairs cannabis culture with financial services, this listing delivers a clear, turnkey purchase path—but it’s not a ready-made accounting product. The page emphasizes secure transactions and flexible purchase options, yet provides no operational details beyond the sales process. Buyer due diligence is required.
Core Features
The listing’s core capabilities are transactional: a premium verified domain is available with both buy-now and lease-to-own paths, supported by secure payment processing and an expedited transfer workflow. The page highlights local-currency checkout and a fast transfer process, which are useful when you need minimal friction buying a domain and moving it into your registrar or portfolio.
Pros
- Secure transaction options: The listing explicitly advertises secure payments and transaction support, which reduces the risk during the purchase process.
- Flexible purchase options (buy or lease): You can either buy the domain outright or choose a lease-to-own route, giving budget flexibility for startups or agencies.
- Easy transfer process: The seller claims a fast transfer process, which means less downtime before you can point the domain to your site.
- Local currency checkout: Local currency availability at checkout simplifies international purchases and avoids currency conversion surprises.
- Trusted and verified sale: The domain is marked as a verified sale, which can increase buyer confidence compared with generic classifieds.
Cons
- Limited information about actual products or services related to the domain: The page contains no descriptions of services, packages, or examples of how the domain has been used.
- Primarily a sales landing page, not a product site: There is no operational platform, so you’re buying a name, not an established business or software.
- No detailed product features or specifications provided: Beyond price and transfer assurances, there’s no documentation, terms of service, or escrow partner details on the listing itself.
Who It’s For
This domain is ideal for entrepreneurs, agencies, or cannabis-adjacent financial firms that want a concise, brandable web address linking accounting and cannabis themes. If you’re building a consulting practice, bookkeeping service, or content hub where the domain itself is central to brand identity, this purchase could accelerate your go-to-market presence.
Unique Value Proposition
420Accountant offers a compact brand asset that ties two niche concepts—’420’ and ‘accountant’—into a memorable domain. Its primary value is branding: a single, sector-specific web address that communicates market focus immediately, with transactional conveniences for quicker acquisition.
Real World Use Case
A small cannabis accounting firm acquires the domain to launch a focused landing page, then redirects it to a client portal and content hub during their first-quarter marketing push. The domain gives them an instantly clear identity for advertising, email addresses, and local SEO efforts tied to cannabis financial services.
Pricing
Starting at $9,999; lease-to-own option available at $834/month.
Website: https://420accountant.com
Higher Yields Cannabis Consulting
At a Glance
Higher Yields Cannabis Consulting is a Denver-based, international cannabis and hemp consulting firm operating since 2008 that helps clients move from licensing to full-scale operations. With more than 4 million square feet of facilities built across 35 states and 15 countries, they deliver deep operational and technical experience for complex projects. Expect an end-to-end partner that blends facility engineering, compliance, and marketing—but be prepared to engage on a custom, quote-based scope. Bottom line: high expertise, broad reach, and strong operational focus for teams that need comprehensive, scalable solutions.
Core Features
Higher Yields combines consulting services that span the full lifecycle of a cannabusiness: cannabis startup services, licensing application support, and real estate selection aided by proprietary software and services. They provide facility system design, engineering and architecture, construction management, and facility training to ensure operations are compliant and efficient. Compliance offerings include Metrc audits and training, while a dedicated marketing and demand-generation team supports branding and growth strategies. In short: licensing, facilities, compliance, and marketing under one roof.
Pros
- Proven large-scale track record: The firm has built over 4 million square feet of cannabis facilities worldwide, demonstrating capacity to manage major projects end-to-end.
- Comprehensive, cross-discipline services: Their offering covers licensing, real estate, compliance, facility design, construction, and marketing, which reduces the coordination burden on clients.
- Global and multi-state experience: Operating in 35 states and 15 countries gives them practical knowledge of diverse regulatory regimes and market conditions.
- In-house marketing and branding team: Clients gain access to marketing expertise alongside technical and compliance support, which helps coordinate go-to-market strategy with operational readiness.
- Focus on operational excellence and scalability: Their services emphasize systems and training that support long-term growth rather than short-term fixes.
Cons
- Website depth may slow initial evaluation: The site contains highly detailed content that can require time to explore before deciding on fit or next steps.
- Potentially higher costs for full-service engagements: Comprehensive, specialized industry expertise typically comes at a premium compared with niche or ad-hoc consultants.
- Pricing is not publicly listed: Fee structures and packages are not specified on the website, so prospective clients must request a custom quote to understand investment levels.
Who It’s For
Higher Yields is ideal for cannabis entrepreneurs, dispensary founders, and investors who need a single partner to handle licensing, facility development, compliance setup, and market launch. If you plan to scale across states or launch a technically complex cultivation or processing facility and want coordinated marketing, this firm fits well.
Unique Value Proposition
Higher Yields differentiates itself by combining technical engineering and construction management with compliance expertise and an in-house marketing team, all backed by a proven track record across millions of square feet and dozens of jurisdictions. That integrated approach reduces handoffs and speeds time to compliant, revenue-ready operations.
Real World Use Case
A new dispensary engages Higher Yields to secure licensing, identify and acquire real estate using their selection software, design a compliant facility, and develop a launch marketing plan. Higher Yields manages Metrc onboarding, trains staff, oversees construction, and coordinates branding so the dispensary opens on schedule and with systems in place for regulatory audits.
Pricing
Quote-based (pricing not publicly specified; likely custom based on services required).
Website: https://higheryieldsconsulting.com
Cannabis Industry Accounting and Consulting Tools Comparison
This table provides a comprehensive comparison of various tools and platforms for cannabis industry professionals seeking accounting, tax planning, compliance, and consulting services.
| Platform/Service | Core Features | Pros | Cons | Pricing |
|---|---|---|---|---|
| Cannabis Business Minds | Expert articles on accounting, compliance advice, IRS 280E considerations | In-depth guides, compliance focus, industry-relevant, expert insights | Assumes familiarity with accounting, no interactive tools | Not specified |
| Green Growth CPAs | Tax planning, audit services, industry-specific approach | Experienced team, personalized solutions, quick deliverables | No pricing details, unclear tech tools | Quote-based |
| Dope CFO | Training and support for cannabis accountants, network access, templates | Comprehensive training, large network, ready-to-use tools | Time commitment, membership costs | Not specified |
| BG Medical Group (bgm) | Comprehensive financial services, wealth management, educational resources | Holistic services, experienced team, relationship focus | No pricing details, potentially high cost | Not specified |
| Polston Tax | Tax resolution services, audit representation, personalized case handling | Experienced team, wide service range, longstanding focus | No public pricing, unclear digital options | Quote-based |
| 420Accountant | Domain for sale with cannabis and accounting focus | Secure transactions, flexible purchase options | Not an operational product | Starting at $9,999 |
| Higher Yields Consulting | Cannabis lifecycle consulting, facility design, compliance, marketing support | Proven track record, comprehensive services, global experience | Detailed site content, higher cost, no public pricing | Quote-based |
Frequently Asked Questions
What tax solutions are best for dispensaries in 2025?
The best tax solutions for dispensaries in 2025 will include services focusing on IRS 280E compliance, tax planning, and cost accounting. Review your options for specialized tax software or CPA firms that cater specifically to the cannabis industry to ensure you comply efficiently with evolving regulations.
How can dispensaries optimize their tax deductions?
Dispensaries can optimize their tax deductions by thoroughly tracking all business expenses and identifying qualified deductions under IRS 280E considerations. Implement a rigorous bookkeeping system and regularly review your expenses to ensure you’re capturing all deductible costs, which could reduce your overall tax liability significantly.
What features should I look for in a tax solution for my dispensary?
When selecting a tax solution for your dispensary, look for features like compliance monitoring, expense tracking, and detailed reporting capabilities. Ensure the solution also offers education or support specifically geared toward cannabis tax regulations to help you navigate complexities effectively.
How do I evaluate tax solutions specifically designed for dispensaries?
To evaluate tax solutions for dispensaries, compare their features, pricing structures, and user feedback from cannabis professionals. Consider conducting a demo or trial, if available, to experience their functionality and ensure it meets your operational needs and compliance requirements.
What steps can a dispensary take to prepare for tax audits?
Dispensaries can prepare for tax audits by maintaining meticulous records of all transactions and correspondence related to expenses and revenues. Organize your documentation and regularly review it, aiming to have all necessary materials accessible within 30 days of request to streamline the auditing process.
How often should dispensaries update their tax strategy?
Dispensaries should review and potentially update their tax strategy at least annually, or more frequently with significant regulatory changes or shifts in their business model. Set a reminder to reassess your tax strategy and its alignment with current laws and your business goals at the start of each fiscal year.
Recommended
- Cannabis Accounting – Cannabis Business Minds
- 7 Essential Tax Planning Tips for Dispensaries – Cannabis Business Minds
- Best Financial Reporting Tools for Dispensaries – Expert Comparison 2025 – Cannabis Business Minds
- 7 Essential Dispensary Financial Best Practices Explained – Cannabis Business Minds
This article is general education, not tax, legal or accounting advice. Cannabis rules change quickly; confirm how they apply to you with a qualified cannabis CPA or attorney.
