As the cannabis industry continues to grow both in Michigan and Nationwide, the Grapp Lerash team brings forward-thinking perspectives, coupled with industry expertise and insights to help your budding business continue to bloom. 

Our team provides a wide range of services across the industry vertical from testing and transportation to cultivating, processing, and retailing.  The Grapp Lerash team customizes our solutions to meet your needs. 

You can depend on your Grapp Lerash team to help you navigate a fast-paced industry.

Part of leading accounting and attestation service delivery within the industry is providing training, best practices, and thought leadership to those within in the industry and all of those who serve the industry. 

On November 17th, the Grapp Lerash team, featuring partner Kaleb Grapp, provided a full-scope introspective into the Michigan Marijuana Regulatory Agency (“MRA”) Annual Financial Statement (“AFS”) and the reporting process; the first of its kind.  Attended by over 200 cannabis industry professionals, from other accounting firms to every type of licensed entity, the presentation provided a deep dive into procedures, MRA processes and insights, and to accounting and recordkeeping best practices

We would like to share that educational session with you, and you can view the video via the embedded player, below. 

We also would like to provide you with a downloadable resource that can be used to track along with the presentation and for future reference.  You can access the downloadable resource here.

Click here to view AFS Presentation Resource

Click here to view MRA Financial Compliance Education video session

The MRA AFS was created in response to Section 701 of the Medical Marihuana Facilities Licensing Act and Rule 20 of the Marijuana Licenses rules – R 420.20.  The AFS must be conducted by an independent, certified public accountant (“CPA”) and reported in the prescribed format that has been provided by the MRA.  All licensed cannabis businesses in the State of Michigan are required to complete an AFS report.  Recent legislation signed into law by Governor Whitmer on December 7th, 2021,  with House Bill No. 4921 (Public Act No. 119 of 2021) provides respite for licensed cannabis businesses allowing AFS reporting every 3 years, or a shorter time period as determined by the MRA.  Stay tuned for further guidance from your Grapp Lerash cannabis team in regard to future AFS reporting requirements.