Pub. 12 2022 Issue 2

13 PUB. 12 2022 ISSUE 2 Testing/Product Recalls In June 2021, ADHS issued a voluntary cannabis product recall related to a lab’s testing of possible product contamination. According to azcannabisbisnews.com, the lab indicated that the voluntary recall was not the result of any wrongdoing by the products, dispensaries, or brands, but rather an audit-based testing discrepancy between the lab and ADHS. In December 2021, the Medical Marijuana Testing Advisory Council issued its findings and recommendations.6 In February 2022, Arizona regulators sent notices of intent to revoke the licenses of two marijuana testing laboratories for allegedly using procedures that could inflate product potency results. The two labs disputed the findings but have settled or plan to settle with regulators, the Arizona Republic reported.7 M&A Activity Merger and acquisition activity was on the rise in 2021, with almost 3.5 times as many transactions through Dec. 17, 2021 (306 transactions), as during the same period in 2020 (86 transactions). Public companies were buyers in 86% of the deals. That included 209 in the U.S. totaling $10.1 billion in value8 Arizona has certainly had its fair share of transaction activity in 2021. Banking Update According to the Whitney Economics U.S. Cannabis Business Conditions Survey, the lack of access to banking and financial services is one of the main key issues hindering the cannabis market growth. The Secure and Fair Enforcement, or SAFE, Banking Act says federal banking regulators cannot penalize depository institutions for providing banking services to cannabis-related businesses. Championed by Rep. Ed Perlmutter, D-Colo., the House of Representatives has passed the measure six times, most recently in February 2022, before seeing it stall out in the Senate the previous five times.9 Hemp Update In January 2021, the USDA published its final regulations, which became effective on March 22, 2021, for the production of industrial hemp in the U.S. In February 2022, the U.S. Department of Agriculture issued the National Hemp Report. In 2021, the U.S. planted and harvested 54,152 and 33,480 acres, respectively, of industrial hemp. Colorado planted the most outdoor hemp last year, 10,100 acres, compared to Arizona’s 790 acres, but Colorado only harvested about a third of that, 3,100 acres. Montana harvested the most hemp last year, 4,500 acres.10 Most recently, the U.S. Department of Agriculture approved hemp production programs for Alaska, Josephine Giordano, CPA, ABV, CFE, CFF, CBA, ASA, CDBV, CIRA, CICA, CTP, CCCE is the National Cannabis Practice Leader and a Director in the Financial Forensics and Business Valuation Group of BeachFleischman PLLC, Chairperson of the ASCPA’s Cannabis Special Interest Section and author of ASCPA’s electronic newsletter’s Bud Brief. Ms. Giordano has extensive experience as a financial professional, with a diversified background in audit, banking, tax, business valuation, fraud investigation and forensic accounting, bankruptcy, restructuring and turnaround, expert witness, court appointments, and other litigation support services. She can be reached at jgiordano@beachfleischman.com or 602-792-5981. Arizona and Montana. Arizona’s newly approved hemp production plan allows producers to grow and sell new products, such as hemp baby greens commercially.11 Looking Forward Despite the multitude of challenges, Arizona continues to be a state to watch in 2022. As the industry matures and evolves, the economic impact is expected to materialize on both a local and national level. w 1 https://www.leafly.com/news/industry/ cannabis-jobs-report 2 Ibid 3 mjbizdaily.com 12-14-2021 4 https://leafly-cms-production.imgix.net/ wp-content/uploads/2021/02/13180206/LeaflyJobsReport-2021-v14.pdf 5 mjbizdaily.com 12/2/2021 6 https://azdhs.gov/documents/licensing/ medical-marijuana/testing-advisorycouncil/2021-medical-marijuana-testingadvisory-council-report.pdf?v=202110075 7 https://mjbizdaily.com/arizona-crackingdown-on-two-marijuana-testing-labs/ 8 https://mjbizdaily.com/marijuana-mergersacquisitions-sizzled-in-2021-and-poised-for-ahot-2022/ 9 https://www.spglobal.com/marketintelligence/ en/news-insights/latest-news-headlines/ cannabis-company-valuations-rise-as-usreform-efforts-accelerate-62416542 10 https://hempindustrydaily.com/behind-thenumbers-what-usdas-1st-hemp-survey-showsabout-the-industry/ 11 https://hempindustrydaily.com/usdaapproves-hemp-production-plans-for-alaskaarizona-and-montana/ The Secure and Fair Enforcement, or SAFE, Banking Act says federal banking regulators cannot penalize depository institutions for providing banking services to cannabis-related businesses.

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